Cobra 100% Subsidy through Sept 2021

Has to be involuntary lay off. So, of course if the employer can figure out how to finagle that, which happened to someone I know, who was laid off at the end of FMLA for long Covid, (job not open right now, but have some coming up soon, so it's voluntary quitting if employee isn't interested in that) subsidy could be harder to get.
 
How are others going to try and get the 2% back from client's since the subsidy will be offered through a payroll credit?
 
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