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ARTICLE · 23 DECEMBER 2020

Navigating The COBRA Deadline Extension

Earlier this year, the COBRA notice, election and premium payment deadlines were extended from March 1 until 60 days after the end of the ongoing COVID-19 national emergency.

United StatesEmployment and HR

Earlier this year, the COBRA notice, election and premium payment deadlines were extended from March 1 until 60 days after the end of the ongoing COVID-19 national emergency. This extension has imposed an unfamiliar administrative burden, and the potential for significant coverage cost increases, on employers that sponsor group health plans. If they have not already done so, plan sponsors should start planning now for the tricky administrative issues that will arise during and after the outbreak period, keeping in mind that litigation over the adequacy of COBRA notices is on the rise.

Extension of COBRA Deadlines

The COBRA deadline extension was authorized by the CARES Act and announced by the Department of Labor's Employee Benefits Security Administration ("EBSA") and the Internal Revenue Service ("IRS"). Under the extension, group health plans must disregard the period from March 1, 2020 until 60 days after the end of the COVID-19 national emergency (which the

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