ARRA states assistance-eligible individual has to have involuntary termination "through" 12/31/2009.

If someone is involuntarily termed on 12/31/09, COBRA would start 1/1/2010.

Also, if an employee is termed anytime in Dec. and coverage runs through the end of the month, COBRA would start 1/1/2010.

COBRA admins and others saying that in the above 2 scenarios, no subsidy because coverage was not lost by 12/31/09. I don't think that was the intention of the law.

Any opinions?

Here are some opinions:

http://benefitslink.com/boards/index.php?s...ic=43556&hl

As I read it, the subsidy depends on when one is eligible for COBRA, not when one "loses coverage." In the lingo, you may "lose coverage" on December 31 (probably at 11:59:59 p.m.), but you are not eligible for COBRA on December 31. You are eligible for COBRA on January 1.