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Employees were laid off from work in December. Is that an involuntary termination of employment?

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Employees were laid off from work in December. Is that an involuntary termination of employment?

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Being told not to come back to work until further notice is a termination of employment for purposes of COBRA and the ARRA premium reduction provisions. For more information on what is an involuntary termination of employment, see IRS guidance.

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