To read Rev. Proc. 2009-29, click here: http://www.irs.gov/pub/irs-drop/rp-09-29.pdf

The Department of Labor released the greatly anticipated final notices pertaining to the COBRA subsidy associated with the American Recovery and Reinvestment Act of 2009.  To read the notices, click here. 

While the IRS has amended Form 941 to reflect the COBRA subsidy incorporated in the American Recovery and Reinvestment Act of 2009, Multi-employer Plan Reimbursement for the subsidy has yet to be addressed.  Additional guidance regarding the subsidy is expected from the Department of Labor and the IRS as of March 19th.  To read more about the changes to 941, click here.