Updates to COBRA

The document provides information about changes to COBRA coverage and subsidies under the American Recovery and Reinvestment Act of 2009. It summarizes that the Act provides a 65% government subsidy for COBRA health coverage for qualified individuals for up to 9 months. It outlines eligibility criteria for the subsidy and requirements for employers, such as providing notices about the availability of the subsidy to eligible former employees. Employers can receive reimbursement of subsidies paid through reductions in their federal payroll taxes.