Health: COBRA

(Items in italic are available only to Council members.)

Official Source Documents March 4, 2010 — Revised Jobs Bill, as Approved by House (H.R. 2847), Including COBRA Extension March 1, 2010 — Senate Substitute Amendment to the American Workers, State, and Business Relief Act (H.R. 4213) February 25, 2010 — Temporary Extension Act (Including COBRA Extension) February 24, 2010 — American Workers, State, and Business Relief Act (Extenders Bill, including COBRA Extension) December 16, 2009 — Department of Defense Appropriations Act (Substitute Amendment to H.R. 3326), as Passed by House (Including COBRA Extension) December 16, 2009 — Jobs for Main Street Act (Substitute Amendment to H.R. 2847), as Passed by House (Including COBRA Extension) November 5, 2009 — The COBRA Subsidy Extension and Enhancement Act (S. 2730) October 26, 2009 — The Extended COBRA Continuation Protection Act (H.R. 3930) July 17, 2009 — Education and Labor Committee COBRA Extension Amendment to H.R. 3200 February 13, 2009 — Stimulus Bill Conference Report: Division A Text Division A Joint Explanatory Statement Division B Text Division B Joint Explanatory Statement February 13, 2009 — House Energy and Commerce Committee Summary of Stimulus Bill Provisions on Health Care, Broadband, and Energy February 12, 2009 — Senate Finance Committee Summary of Stimulus Bill February 11, 2009 — Unofficial House Speaker Summary of Stimulus Bill February 11, 2009 — Working Draft of Health Provisions in Stimulus Measure Conference Agreement February 10, 2009 — Joint Tax Committee Revenue Estimate of Senate Stimulus Package February 10, 2009 — Senate Finance Committee Side-by-Side Chart Comparing Tax Provisions of House and Senate Stimulus Measures February 9, 2009 — Collins-Nelson Substitute Amendment to Senate Stimulus Package January 30, 2009 — Senate Finance Committee Text of American Recovery and Reinvestment Act January 28, 2009 — American Recovery and Reinvestment Act (H.R. 1), as passed by House January 28, 2009 — American Recovery and Reinvestment Act (H.R. 1) January 27, 2009 — Modifications to the Tax Provisions of the American Recovery and Reinvestment Act January 27, 2009 — Joint Tax Committee Description of the Senate Finance Committee Modifications to the Tax Provisions of the American Recovery and Reinvestment Act January 27, 2009 — Joint Tax Committee Revenue Estimate of Modifications to the American Recovery and Reinvestment Act January 23, 2009 — Official Summary of Senate Finance Committee Stimulus Package January 23, 2009 — Joint Tax Committee Revenue Estimate of Senate Finance Committee Stimulus Package January 23, 2009 — Official Description of Senate Finance Committee Stimulus Package January 23, 2009 — Joint Tax Committee Description of Senate Finance Committee Stimulus Package January 22, 2009 — Materials for House Energy and Commerce Consideration of Economic Stimulus Package (H.R. 598) Amendment in the Nature of a Substitute Regarding Health Title IV (Health IT) Amendment in the Nature of a Substitute Regarding Health Title III (COBRA benefits) Official Summary of Education and Labor Stimulus Package Energy and Commerce Summary of Health Provisions In Stimulus Bill January 22, 2009 — Materials for House Ways and Means Consideration of Economic Stimulus Package (H.R. 598) Chairman’s Mark of Legislative Text Joint Tax Committee Description of Chairman’s Mark Joint Tax Committee Revenue Table for Chairman’s Mark Summary of Changes in Chairman’s Mark January 16, 2009 — Health Insurance Assistance for the Unemployed Act January 15, 2009 — Legislative Text of House Democratic Economic Stimulus Package January 15, 2009 — Appropriations Committee Report on House Democratic Economic Stimulus Package

Council Materials December 1, 2009 — Council Talking Points on the Proposed Extension of the ARRA COBRA Premium Subsidy February 17, 2009 — Summary of COBRA Provisions in the American Recovery and Reinvestment Act (H.R. 1) February 17, 2009 — Davis & Harman Summary of New COBRA Rules February 16, 2009 — Miller & Chevalier Employee Benefits Health Policy Alert: COBRA Subsidy February 11, 2009 — Group Letter to Conferees Regarding COBRA Provisions in Stimulus Bill February 11, 2009 — Updated Council Chart Comparing COBRA Provisions in House and Senate Stimulus Measures February 9, 2009 — Senate Finance Committee Summary of Senate Stimulus Package February 6, 2009 — Council letter to Senate Leadership Regarding COBRA Provisions in Stimulus Package January 26, 2009 — Letter to Senate Finance Committee Regarding COBRA Provisions in Economic Recovery Legislation January 16, 2009 — Council Summary and Recommendations: Federal Subsidies for COBRA Coverage November 9, 2007 — Council summary of COBRA provisions in the Trade and Globalization Assistance Act of 2007 (H.R. 3920) October 30, 2007 — Council Summary: Proposed Changes to 2002 Trade Act's Health Provisions on COBRA and Health Care Tax Credit

Official Source Documents January 13, 2010 — ARRA COBRA Extension Model Notice January 13, 2010 — ARRA COBRA Extension Alternative Model Notice December 21, 2009 — Statement of Phyllis Borzi, Assistant Secretary of DOL EBSA, on COBRA Subsidy Extension September 8, 2009 — IRS Final Regulations on Excise Tax Filing for HSAs, COBRA Contributions August 24, 2009 — DOL Request for Comments on COBRA Expansion Model Notice June 15, 2009 — DOL Notice: Proposed Extension of Information Collection Request to the Department of Labor for Expedited Review of Denial of COBRA Premium Reduction May 14, 2009 — DOL Application for Expedited Review of Denial of COBRA Premium Reduction, Letter E, Additional Info Request to Plan Administrator May 7, 2009 — DRAFT Application for Expedited Review of Denial of Premium Reduction Assistance April 1, 2009 — IRS Notice 2009-27: Premium Assistance for COBRA Benefits March 20, 2009 — DOL Model Notices for COBRA Continuation March 20, 2009 — DOL Publication of Model Notices for Health Care Continuation Coverage March 19, 2009 — General Notice (Full version) March 19, 2009 — General Notice (Abbreviated version) March 19, 2009 — Alternative Notice March 19, 2009 — Notice in Connection with Extended Election Periods March 19, 2009 — Premium Reduction Fact Sheet for Employers March 19, 2009 — Premium Reduction FAQs for Employers March 19, 2009 — General COBRA FAQs for Employers February 26, 2009 — Obama Budget: Health Care February 26, 2009 — IRS Guidance on COBRA Subsidy Payroll Tax Credit	Council Materials February 26, 2009 — Miller and Chevalier Employee Benefits Alert: IRS Issues Additional Q&A on COBRA Subsidy February 26, 2009 — Groom Law Group Summary: IRS Issued 20 Q&As Regarding Form 941 and COBRA Premium Subsidy February 26, 2009 — Miller and Chevalier Employee Benefits Alert: IRS Issues Guidance on COBRA Subsidy December 5, 2008 — Council Comment Letter to IRS on Proposed HSA Regulations and Requirements for Filing Excise Tax Returns
Official Source Documents May 15, 2006 — U.S. Supreme Court Ruling and Opinion in Sereboff v. MAMSI	Council Materials February 24, 2006 — Council/NAM/AHIP Amicus Brief in Sereboff v. MAMSI