{"id":672,"date":"2009-04-15T08:18:22","date_gmt":"2009-04-15T12:18:22","guid":{"rendered":"https:\/\/old.visionpayroll.com\/kb\/?p=672"},"modified":"2009-08-12T17:40:28","modified_gmt":"2009-08-12T21:40:28","slug":"tip-of-the-week-deadline-approaches-for-notice-in-connection-with-extended-election-periods","status":"publish","type":"post","link":"https:\/\/old.visionpayroll.com\/kb\/2009\/04\/tip-of-the-week-deadline-approaches-for-notice-in-connection-with-extended-election-periods\/","title":{"rendered":"Tip of the Week: Deadline Approaches for Notice in Connection with Extended Election Periods"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"margin: 0in 0in 0pt;\"><span style=\"font-size: 10pt; color: #231f20; font-family: Verdana; mso-bidi-font-family: 'Lucida Sans Unicode';\">The American Recovery and Reinvestment Act of 2009 (ARRA) made changes to the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) continuation health coverage. In certain situations, employers must pay 65% of the continuation premium and take a credit on<\/span><span style=\"font-size: 10pt; font-family: Verdana;\"> <a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/f941.pdf\" target=\"_blank\">Form 941, Employer\u2019s QUARTERLY Federal Tax Return<\/a>. Plans subject to the Federal COBRA provisions must send the <a href=\"http:\/\/www.dol.gov\/ebsa\/COBRAextendedelectionperiodnotice.doc\" target=\"_blank\">Notice in Connection with Extended Election Periods<\/a> to any <a href=\"https:\/\/old.visionpayroll.com\/kb\/2009\/04\/assistance-eligible-individual-under-notice-2009-27\/\" target=\"_blank\">assistance eligible individual (AEI)<\/a> (or any individual who would be an <a href=\"https:\/\/old.visionpayroll.com\/kb\/2009\/04\/assistance-eligible-individual-under-notice-2009-27\/\" target=\"_blank\">AEI<\/a> if a COBRA continuation election were in effect) who:<\/span><\/p>\n<ol>\n<li>\n<div class=\"MsoNormal\" style=\"margin: 0in 0in 0pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Had a qualifying event at any time from September 1, 2008 through February 16, 2009; and<\/span><\/div>\n<\/li>\n<li>\n<div class=\"MsoNormal\" style=\"margin: 0in 0in 0pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Either did not elect COBRA continuation coverage, or who elected it but subsequently discontinued COBRA.<\/span><\/div>\n<\/li>\n<\/ol>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 6pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">This notice includes information on ARRA\u2019s additional election opportunity, as well as premium reduction information. This notice must be provided by April 18, 2009.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0in 0in 0pt;\"><span style=\"font-size: 10pt; font-family: Verdana;\">Contact <a href=\"mailto:info@visionpayroll.com\" target=\"_blank\">Vision Payroll<\/a> if you have any questions on the <a href=\"http:\/\/www.dol.gov\/ebsa\/COBRAextendedelectionperiodnotice.doc\" target=\"_blank\">Notice in Connection with Extended Election Periods<\/a>.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The American Recovery and Reinvestment Act of 2009 (ARRA) made changes to the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) continuation health coverage. In certain situations, employers must pay 65% of the continuation premium and take a credit on Form 941, Employer\u2019s QUARTERLY Federal Tax Return. Plans subject to the Federal COBRA provisions must [&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":[795,819,545,548,830,857,28,89],"_links":{"self":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/672"}],"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=672"}],"version-history":[{"count":5,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/672\/revisions"}],"predecessor-version":[{"id":1508,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/posts\/672\/revisions\/1508"}],"wp:attachment":[{"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/media?parent=672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/categories?post=672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/old.visionpayroll.com\/kb\/wp-json\/wp\/v2\/tags?post=672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}