On April 15, 2010, President Obama signed the "Continuing Extension Act of 2010" (the "Act") which, among other things, extends the 65 percent COBRA continuation premium subsidy to employees who are involuntarily terminated through May 31, 2010.  Therefore, if an employee was involuntarily terminated between April 1, 2010, and April 15, 2010, and was not provided with a COBRA notice that reflected the availability of the subsidy, the plan administrator needs to provide an updated notice.  

For more information regarding the COBRA subsidy, see our prior reports dated February 19, 2009, March 19, 2009, April 8, 2009, December 23, 2009, January 15, 2010, and March 9, 2010.