The U.S. Dept. of Labor has revised and updated its COBRA Subsidy web site, adding a link to Internal Revenue Service guidance for subsidy recipients on notifying their former employer when they become eligible for other medical coverage, and a video on protecting employee benefits after a job loss.

Involuntarily terminated employees who have qualified for and received the 65 percent subsidy for continued health benefit coverage under the Consolidated Omnibus Budget Reconciliation Act must notify their former employer if they become eligible for other group health coverage, according to the IRS.

If an individual continues to receive the subsidy after they are eligible for other group health coverage, such as coverage from a new job or Medicare eligibility, the individual may be subject to IRS penalties of 110 percent of the subsidy after they became eligible for the new coverage.