Skip to Content

IRS clarifies guidance on COBRA deadline extension relief

October 29, 2021 Article 2 min read
Scott McLellan Jonathon Trionfi

IRS releases guidance clarifying the impact of COVID-19 emergency relief on deadline extensions for electing COBRA coverage and paying COBRA premiums.

Business professional holding a handheld tablet and discussing with another business professional.The IRS recently issued guidance clarifying the application of certain COBRA deadline extensions for electing COBRA coverage and paying COBRA premiums under prior relief issued as a result of the COVID-19 outbreak (Emergency Relief). Notice 2021-58 clarifies that the disregarded periods for electing COBRA coverage and making initial and subsequent COBRA premium payments generally run concurrently.

Read our full bulletin for more information on the effect of this recent guidance. Employers should carefully review and work with their employee benefits consultant to ensure their ongoing compliance with the Emergency Relief.

This Compliance Bulletin is not intended to be exhaustive nor should any discussion or opinions be construed as legal advice. Readers should contact legal counsel for legal advice. ©2021 Zywave, Inc. All rights reserved.

Related Thinking

Business professionals in a conference room having a meeting sitting at a conference table.
October 25, 2021

Four strategies to make self-insurance accessible to the middle market

Article 5 min read
Three business professionals walking down a hallway talking to each other.
October 19, 2021

Should you be working with a benefits broker or an employee benefits advisor?

Article 4 min read
Business professional wearing a protective facemask while standing in an elevator.
September 30, 2021

What President Biden’s vaccine mandate means for employers

Article 3 min read