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The American Recovery and Reinvestment Act of 2009 (ARRA), commonly called the stimulus package, includes a subsidy for those employees terminated between September 1, 2008, and December 31, 2009, to continue health coverage for themselves and their family, in connection with COBRA (Consolidated Omnibus Budget Reconciliation Act of 1985). This title aids employers in complying with the new rules regarding the COBRA subsidy, and includes analysis of the new obligations and their deadlines, the forms needed to be sent to employees, and sample completed forms for guidance.