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The American Recovery and Reinvestment Act of 2009 (ARRA) provides for premium reductions and additional election opportunities for health benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985, commonly called COBRA.

COBRA gives workers who lose their jobs, and thus their health benefits, the right to purchase group health coverage provided by the plan under certain circumstances. Employers with 20 or more employees are usually required to offer COBRA coverage and to notify their employees of the availability of such coverage. Many states have similar requirements for small plans providing benefits through an insurance company. The premium reduction is available for plans covered by these state laws. State and Federal Poster, Inc. has made the notification forms available to all companies in one complete kit.