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The Internal Revenue Service (IRS) recently issued some much-needed guidance surrounding the application of deadline extensions that the IRS and the U.S. Department of Labor (DOL) previously issued for initial elections under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) and initial and subsequent premium payments. On May 4, 2020, the IRS and DOL announced relief which provided that, for a period beginning on March 1, 2020, certain Employee Retirement Income Security Act of… Continue Reading IRS Clarifies Application of Deadline Extensions to COBRA