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For more information please visit the sites listed below:

Update - 06/01/2009

• The Department of Labor recently launched a new Web page to provide information and the application for employees to request officials to review denials of the COBRA premium subsidy under the American Recovery and Reinvestment Act.
  http://www.dol.gov/ebsa/COBRA/main.html
   

Department of Labor:

• COBRA Continuation Coverage Assistance under the American Recovery and Reinvestment Act of 2009
  http://www.dol.gov/ebsa/COBRA.html
   
• FAQs for Employees about COBRA Premium Reduction under ARRA
  http://www.dol.gov/ebsa/faqs/faq-cobra-premiumreductionEE.html
   
• Review of COBRA Subsidy Denials
  http://www.dol.gov/ebsa/subsidydenialreview.html
   
• Application for Review of Denial of COBRA Premium Reduction
  http://www.dol.gov/ebsa/COBRA/main.html
   

Internal Revenue Service:

• COBRA Health Insurance Continuation Premium Subsidy Information for Employers and Information for Employees or Former Employees
  http://www.irs.gov/newsroom/article/0,,id=204505,00.html
   
• American Recovery and Reinvestment Act of 2009 News Releases and Legal Guidance
  http://www.irs.gov/newsroom/article/0,,id=205018,00.html
   
• Updated Form 941
  http://www.irs.gov/pub/irs-pdf/f941.pdf
   
• Form 941 Instructions
  http://www.irs.gov/pub/irs-pdf/i941.pdf
   
• Notice 2009-27 (provides IRS definition of Involuntary Termination)
  http://www.irs.gov/pub/irs-drop/n-09-27.pdf