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The American Rescue Plan Act: Key COBRA, FSA, and Tax Provisions
The American Rescue Plan Act of 2021 (ARPA) was signed into law by President Biden on March 11, 2021. ARPA is the latest COVID relief package intended to deliver a $1.9 trillion economic stimulus aimed at providing financial assistance to employers and individuals affected by the COVID-19 public health emergency. ARPA includes a number of provisions that relate to employee benefits, including some important health and tax provisions.