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The IRS has appear the revised Anatomy 941 additional instructions. The anatomy was revised to reflect the COBRA accoutrement in the afresh allowable American Recovery and Reinvestment Bill of 2009 (P.L. 111-5) (see CCH Bulk Management Adviser Report Letter 1282/2083, anachronous February 24, 2009).

COBRA/Form 941

Employers accouterment COBRA assiduity bloom advantage to advisers may balance the bulk to the admeasurement of 65% of the exceptional bulk for up to nine months. The affairs is binding for administration appropriate to action COBRA assiduity bloom coverage. Administration use Anatomy 941 to abstract the bulk from their bulk tax deposits. The exceptional agreement is alone provided with account to automatic terminations that action on or afterwards September 1, 2008, and afore January 1, 2010. The Anatomy and the instructions are reproduced in this Report Letter on pages 4—15.

COBRA information

The IRS has additionally acquaint advice on the COBRA agreement at http://www.irs.gov/newsroom/article/0,,id=204708,00.html. Those claiming the agreement charge advance acknowledging affidavit for the bulk claimed. Such affidavit includes, but is not bound to:

Department of Labor

In addition, the U.S. Department of Labor posts COBRA advice on its Internet armpit at: http://www.dol.gov/dol/topic/health-plans/cobra.htm.

(IRS New Release IR-2009-15, February 26, 2009; US Department of Labor, EBSA Account Release, February 26, 2009.)

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