![United States: IRS Guidance On Claiming Refundable COBRA Premium Subsidy Tax Credit - Winston & Strawn LLP](https://cdn.newsserve.net/ONPglobe256.png)
United States: IRS Guidance On Claiming Refundable COBRA Premium Subsidy Tax Credit - Winston & Strawn LLP
The Internal Revenue Service (IRS) has released two pieces of guidance, Notice 2021-31 and Notice 2021-46 (the Guidance), discussing the COBRA subsidy provisions of the American Rescue Plan Act
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