The document discusses the COBRA health insurance subsidy. It provides a 65% subsidy for employees who had an involuntary job loss between September 2008 and December 2009 to help pay for COBRA premiums, with the employee paying the remaining 35%. The employer pays the subsidy up front but is reimbursed by the IRS via a payroll tax credit, though no IRS guidance has been issued yet on the tax credit. The Department of Labor is providing sample notices about the subsidy for employers to send to terminated workers.