The American Recovery and Reinvestment Act of 2009, signed into law by President Barack Obama on Feb. 17, is an unprecedented economic stimulus plan. ARRA contains a number of provisions designed to assist unemployed workers and their families, including federal tax cuts and credits, expanded unemployment benefits and federally subsidized COBRA premiums. The new COBRA subsidy requirements significantly impact employers, insurers and health plan participants.

CONSOLIDATED OMNIBUS BUDGET RECONCILIATION ACT

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