Agencies Issue Needed Guidance On COBRA Elections During The COVID-19

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On February 26, 2021, the Department of Labor's Employee
Benefits Security Administration (EBSA) issued Notice 2021-01 (the
"Notice"). The Notice was issued jointly with the
Department of the Treasury, the Internal Revenue Service and the
Department of Health and Human Services (the
"Departments"). Entitled "Guidance on Continuation
of Relief for Employee Benefit Plans and Plan Participants and
Beneficiaries Due to the COVID-19 (Novel Coronavirus)
Outbreak," the Notice provides much needed guidance to group
health plan sponsors on (among other things) when COBRA notice and
election periods, which had been previously extended [in May 2020],

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