As you might already know, the May 31 deadline for submitting notices of COBRA and CAL-COBRA eligibility (as outlined by the American Rescue Plan Act) is rapidly approaching. The ARPA extended “free” COBRA coverage to all employees who would have otherwise been eligible during the past 18 months. You, as the employer, are responsible for providing that coverage and will be reimbursed by a tax credit later on. But first, you must...