The American Recovery and Reinvestment Act requires small business owners to consider and implement multiple changes to their tax withholding, reporting, and record-keeping procedures for employees.

Here's a rundown of HR-related provisions that made the final cut in the stimulus bill:

COBRA Subsidy

COBRA allows workers who have their health benefits to continue coverage through the group plan for up to 18 months. Historically, the cost of COBRA continuation coverage is borne 100 percent b...


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