A Practice Note addressing premium assistance requirements for health plan continuation coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), as required by federal legislation enacted in March 2021 in response to COVID-19 (the disease that results from SARS-CoV-2 and its variants) (American Rescue Plan Act of 2021 (ARPA-21), Pub. L. No. 117-2 (Mar. 11, 2021)).