Guidance from the IRS and the Employee Benefits Security Administration extends certain tax-related deadlines due to the coronavirus (COVID-19) national emergency. Generally, all plans must disregard the period starting March 1, 2020 until 60 days after the emergency’s announced end when determining certain periods and dates. Affected deadlines include the 60-day election period for COBRA continuation coverage and the date for making COBRA premium payment dates. For more information: