To print this article, all you need is to be registered or login on Mondaq.com. President Joe Biden signed the American Rescue Plan Act of 2021 (American Rescue Plan) into law on March 11, 2021. The American Rescue Plan provides up to six months of full Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) premium payments for "assistance eligible individuals" (AEIs). The COBRA subsidy period lasts from April 1, 2021, to Sept. 30, 2021. The American Rescue Plan provides new special election opportunities for certain AEIs and imposes several new notice requirements on employers with respect to the subsidies. The quickly-approaching deadlines create some urgency for employers to