This alert highlights additional joint guidance issued by three federal agencies on Feb. 26, 2021, on the deadline suspensions for COBRA elections, claims and appeals. The alert notes how the Internal Revenue Service, and Departments of Labor and Treasury gave more guidance on deadline extensions, particularly regarding details surrounding the one-year limit. It also reviews the initial guidance issued on April 28, 2020. The update also includes three hypothetical examples and discusses potential impact on plan sponsors.