{"id":1112,"date":"2009-06-09T23:02:23","date_gmt":"2009-06-10T03:02:23","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=1112"},"modified":"2009-06-09T23:02:23","modified_gmt":"2009-06-10T03:02:23","slug":"irs-provides-guidance-on-employer-determination-of-involuntary-termination","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2009\/06\/irs-provides-guidance-on-employer-determination-of-involuntary-termination\/","title":{"rendered":"IRS Provides Guidance on Employer Determination of Involuntary Termination"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-family: Verdana; color: black; font-size: 10pt;\">The <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">Internal Revenue Service (IRS)<\/a> has released <a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2009\/04\/n-09-271.pdf\" target=\"_blank\">Notice 2009-27, <\/a><\/span><em style=\"mso-bidi-font-style: normal;\"><span style=\"font-family: Verdana; color: black; font-size: 10pt; mso-bidi-font-size: 12.0pt;\"><a href=\"https:\/\/old.visionpayroll.com\/kb\/wp-content\/uploads\/2009\/04\/n-09-271.pdf\" target=\"_blank\">Premium assistance for COBRA benefits<\/a><\/span><\/em><span style=\"font-family: Verdana; color: black; font-size: 10pt;\">. Pursuant to the American Recovery and Reinvestment Act of 2009 or ARRA, certain involuntarily terminated employees are eligible for employer-provided subsidies to help pay for their Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage. Employers may then claim a credit on their <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f941.pdf\" target=\"_blank\">Form 941<\/a> to be reimbursed for the assistance provided.<\/span><span style=\"font-family: Verdana; color: black;\"><\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 0pt;\"><span style=\"font-family: Verdana; color: black; font-size: 10pt;\">In recently issued guidance, the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> stated that when an employer makes a \u201creasonable interpretation of the applicable statutory\u00a0provisions and <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> guidance\u201d while determining that an employee was <a href=\"https:\/\/old.visionpayroll.com\/kb\/2009\/04\/involuntary-termination-under-notice-2009-27\/\" target=\"_blank\">involuntarily terminated<\/a>, the <a href=\"http:\/\/www.irs.gov\/\" target=\"_blank\">IRS<\/a> won\u2019t challenge the determination for purposes of deciding if the employer is entitled to the COBRA premium reduction credit. The employer is required to maintain the <a href=\"https:\/\/old.visionpayroll.com\/kb\/2009\/03\/question-of-the-week-what-information-do-we-need-to-keep-to-document-the-cobra-credit\/\" target=\"_blank\">supporting documentation<\/a> to support the determination. Contact <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\">Vision Payroll<\/a> if you have any questions on the COBRA premium reduction credit.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Internal Revenue Service (IRS) has released Notice 2009-27, Premium assistance for COBRA benefits. Pursuant to the American Recovery and Reinvestment Act of 2009 or ARRA, certain involuntarily terminated employees are eligible for employer-provided subsidies to help pay for their Consolidated Omnibus Budget Reconciliation Act (COBRA) continuation coverage. Employers may then claim a credit on [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4],"tags":[795,819,545,548,321,847,842],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1112"}],"collection":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/comments?post=1112"}],"version-history":[{"count":5,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1112\/revisions"}],"predecessor-version":[{"id":1138,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/1112\/revisions\/1138"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=1112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=1112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=1112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}