IRS Releases New COBRA Premium Assistance Guidance

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One of the most pertinent changes in this most recent guidance is in regards to “premium payees.” The Notice states that if a plan is subject to both state-mandated continuation coverage and federal COBRA, the common law employer is the premium payee eligible to claim the tax credit – not the insurer.

Read more in the July 30, 2021 NAHU Washington Update.
Source: NAHU