The American Rescue Plan Act (ARPA) signed into law by the President on March 11, 2021 impacts a number of employee benefits related items. For our purposes, this blog post will focus on 4 main areas of impact: 1. COBRA subsidies; 2. Dependent Care FSA (DCA/FSA) changes; 3. Families First Coronavirus Response Act (FFCRA) changes impacting paid time off; and 4. Employee Retention Tax Credits.