April 2021 Summary of Material Modifications

The United States Department of Labor and Internal Revenue Service have adopted an Extension Rule requiring that certain Plan deadlines be extended during the coronavirus “Outbreak Period” – that is, the period from March 1, 2020 through the end of the federal declaration of emergency regarding the coronavirus, plus 60 days. (At the time of sending this notice, the federal declaration of emergency regarding the coronavirus is currently still in effect.) Under this federal Extension Rule, if any of the following deadlines falls during the Outbreak Period, the Plan will disregard the part of that deadline that falls during the Outbreak Period, up to a maximum of one year:

• COBRA election deadlines
• COBRA payment deadlines
• Requirements to notify the Plan regarding a COBRA Qualifying Event
• Special Enrollment deadlines
• Deadlines to submit initial claims for benefits
• Deadlines to appeal denied claims for benefits

Download the full Summary of Material Modifications (April 2021).

Learn more about the COBRA Premium Subsidy | U.S. Department of Labor (dol.gov).