Here are some helpful links I have run across pertaining to the new COBRA Subsidy:
IRS Website Links
News Release COBRA Health Insurance Continuation Premium Subsidy Answers for Employers Form 941 for 2009: Employer’s Quarterly Federal Tax Return Instructions for Form 941
DOL Website Links
General Webpage on the COBRA Subsidy Text of ARRA Pertaining to COBRA Subsidy COBRA Premium Reduction Fact Sheet Job Loss Poster New FAQs for Employees