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    On February 18, Joe Biden extended the Covid-19 National Emergency for an additional year. This means that certain deadlines for COBRA and HIPAA such as the following continue to be extended:

    • COBRA Qualifying Event and Disability Extension Notices–The 60-day deadline by which qualified beneficiaries must notify the plan of certain qualifying events (e.g., divorce or legal separation, a dependent child ceasing to be a dependent under the terms of the plan) or disability determination.
    • COBRA Election–The 60-day deadline to elect COBRA continuation coverage.
    • COBRA Premium Payments–The 45-day (for the initial payment) and 30-day (for subsequent payments) deadlines to timely pay COBRA premiums.
    • HIPAA Special Enrollment Period–The 30-day deadline (in some instances, 60-day) to request enrollment in a group health plan following a special enrollment event (i.e., birth, adoption or placement for adoption of a child, marriage, loss of other health coverage, or eligibility for a state premium assistance subsidy).
    • COBRA Election Notice–the 14-day deadline (44 days where the employer is the plan administrator) for a plan administrator to provide a COBRA election notice to qualified beneficiaries.

    The IRS had previously provided examples of how the tolling provisions would work at  Notice 2021-58, Extension of COBRA election and premium payment deadlines under section 7508A(b) (

    Feel free to contact us if you have questions about this matter. 


    Luke J. Malloy, III

    P.O. Box 1080

    Lynchburg, Virginia 24505

    (434) 846-2768