The IRS has released more guidance on the temporary premium assistance for COBRA continuation coverage under the American Rescue Plan Act. The issues addressed include the availability of premium assistance to individuals eligible for an extension who hadn’t elected it; whether premium assistance for vision or dental-only coverage ends due to eligibility for other health coverage that doesn’t include vision or dental benefits; and which party should claim the tax credit in certain multi-party situations. (Notice 2021-46)  Call or visit our website for more information!