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Quick Reference to COBRA Compliance is a guide for employee benefits professionals who administer the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), as amended. It provides information for administering COBRA in an easy-to-read format that allows the professional to find that information quickly when needed. Additionally, many of the chapters include job aids, charts, checklists, sample notices, worksheets, and flowcharts that are specifically designed to assist the benefits professional in COBRA administration. A topical index is also provided. The 2021 Edition includes the following: * Additional rules for a special COBRA election period during the COVID-19 outbreak, including examples for this special election period. * New rules for timeframes applicable to premium payments during the COVID-19 outbreak period. * New model notices and timeframes with respect to these notices. * Updated information on special enrollment rights for extended timeframes due to the COVID-19 outbreak. * Clarified section on flexible spending accounts (FSAs) and when they are and are not subject to COBRA. * Updated health savings account (HSA) and high deductible health plan (HDHP) limits for 2021, including special relief for medical expenses and testing related to COVID-19. * Newly released regulations, notices, and FAQs issued by the Internal Revenue Service and the Department of Labor. * Updated section on Other Major Health Care Laws reform, including potential privacy rule changes, penalties for failure to comply with the Affordable Care Act, and an extended Family and Medical Leave Act tax credit. Note: Online subscriptions are for three-month periods. Previous Edition: Quick Reference to COBRA Compliance, 2020 Edition, ISBN 9781543811681