In the onslaught of changes in employment law resulting from the pandemic and other initiatives, one could be excused for missing one deadline or another, but that’s not the case with the government. In fact, one of the provisions of the American Rescue Plan Act subsidizes COBRA premiums for “Assistance Eligible Individuals” between April 1 and September 30, 2021. And so as to ensure the individuals are aware of this subsidy, the ARPA mandates that notice of the subsidy and extended COBRA election period be provided by May 31, 2021 – that is one week from Monday! There are a number of factors, such as the timeframe when one enrolls, that determine whether an individual is qualified to receive the notice, but failure to provide it by May 31 could subject the employer who sponsors the group health plan to an excise tax penalty of $100 per affected individual per day! That adds up quickly!