What does the plan document say?
Generally, an in-service can be taken from Roth ...
After participant has reached age 59.5 (or died or become disabled), and
At least 5 years after the first day of the calendar year in which participant first made a Roth contribution to the retirement plan.
Sorry, but I have a bit of difficulty accepting the idea that a physician forgot about one or more tax-sheltered retirement funds. Sounds a bit like an attempt to defraud the spouse to me. I am not a lawyer, but hiding assets in a divorce situation is fraud, right?
See IRS Notice 2002-45.
An HRA is an employee benefit plan subject to COBRA. Since COBRA premiums are paid with after tax dollars, there is no financial advantage to electing COBRA coverage except perhaps to chase an unused balance an existing HRA account. Because 2018 will be the first year of the HRA, there is no existing balance, but I suppose you must give the employee the option to fund the HRA as a COBRA benefit.