New questions and answers on the implementation of the subsidized medical premiums for involuntarily terminated employees have been added to the Internal Revenue Service’s COBRA: Answers for Employers webpage.

The new questions include how the reimbursement for the COBRA premium subsidy claimed if there are no payroll tax liabilities, for example, in the case of a multiemployer plan with no employees (IRS says the 941 form has instructions); does the COBRA premium subsidy provision apply to employers in Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa and the Commonwealth of the Northern Mariana Islands (yes); when the premium reduction first applies to an assistance eligible individual (first period of coverage beginning on or after Feb. 17, 2009); and how long the premium reduction applies to an assistance eligible individual.

See the U.S. Dept. of Labor’s webpage for general information on the subsidy.