COBRA Handbook provides health plan sponsors, administrators, service providers, fiduciaries, attorneys, and other benefits professionals with comprehensive, up-to-date coverage of the complex issues involved in complying with the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). In addition to detailed guidance and commentary, COBRA Handbook includes examples, model language, and references to relevant statutory, regulatory, and case law. The 2021 Edition of COBRA Handbook includes updated case law and discussions regarding the following issues: DOL and IRS guidance extending various COBRA deadlines due to the COVID-19 pandemic COBRA's notification requirements, including the content of the required notices Relief for COBRA violations Which entities may be held liable for COBRA violations "Standing" to bring a lawsuit for a COBRA violation Preemption of state law claims premised on COBRA violations

COBRA Handbook is designed for benefits professionals, plan administrators, employers, service providers, fiduciaries, attorneys, and others who must deal with the complexities of the COBRA. This practical handbook simplifies the complexity of handling COBRA. It is designed for benefits professionals, plan administrators, employers, service providers, fiduciaries, attorneys, and others who must solve COBRA issues and stay in compliance. The handbook reviews in detail the rules contained in the IRS and DOL regulations and offers guidance on how to comply with the various rules contained in the regulations. The 2019 Edition reviews significant legal developments in the COBRA arena since the publication of the prior edition and discusses new judicial decisions issued during the past year. Highlights include updated and extensive discussions of the following issues: What types of employee benefit plans are subject to COBRA Under what circumstances a COBRA qualifying event occurs What constitutes termination due to "gross misconduct" for COBRA purposes How a plan administrator can ensure compliance with COBRA's notification requirements, and what type of documentation should be retained Under what circumstances a plan must notify an individual of the termination of his or her COBRA coverage And much more! COBRA Handbook also reviews in detail the rules contained in the IRS and DOL regulations and offers guidance on how to comply with the various rules contained in the regulations. In addition, COBRA Handbook includes the following features to help employers, other plan sponsors, administrators, and consultants in administrating and complying with this complicated and continuously developing area of the law: Examples illustrating important concepts Practice Pointers to help benefits professionals comply with COBRA Detailed case citations and notes to help the reader quickly locate relevant portions of the law, regulations, administrative releases, and supporting judicial decisions The full text of the DOL and IRS Final COBRA Regulations, model COBRA notices, and sample COBRA provisions for inclusion in a purchase agreement A glossary containing definitions of the key terms and abbreviations used in the book A table of cases at the end of the book providing full citations to relevant judicial decisions, as well as chapter and section references for each case discussed A table of COBRA cases grouped by issue A detailed subject index Previous Edition: COBRA Handbook, 2018 Edition ISBN 9781454884361

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)

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