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Last year the IRS and Department of Labor (DOL) extended various ERISA and COBRA deadlines for employee benefit plan participants affected by COVID-19.  The extended deadlines included:
The timeframe to elect COBRA continued health coverage;
The deadline for making COBRA premium payments;
Requests for special enrollment in a group health plan under HIPAA;
The deadline for filing ERISA benefit claims and appeals; and
The deadline for employers to provide certain plan-related notices and disclosures.
This relief began March 1, 2020, and was to end 60 days after the government’s announcement of the end of the COVID-19 National Emergency (the “Outbreak Period”).  One year later, the COVID-19 National Emergency is still in place, so the Outbreak Period is still in effect.

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