The U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) recently released additional
guidance to help individuals, employers and plan administrators understand the eligibility requirements of the extension
of premium subsidy under the Consolidated Omnibus Reconciliation Act (COBRA). The Department of Defense
Appropriations Act of 2010 amended the Recovery Act’s COBRA premium reduction provisions extending the
eligibility period for two additional months and the duration from nine to 15 months.