The purpose of this Alert is to provide California employers with an overview of the new COBRA/Cal-COBRA subsidy obligations under the American Rescue Plan Act of 2021 (the “ARPA”). It is our hope that these Alerts will serve as a helpful resource as our corporate clients in the US and Headquarters in Japan make important strategic decisions during these fast-changing and challenging times.  The team at Yorozu Law Group is ready to assist in creating and implementing strategies to manage business and employment risks.  Please contact us if we can be of any assistance.  It would be our privilege to serve you.