COBRA payments through cafeteria plan

[Guest coursey]

If an employee's family member becomes ineligible for coverage under the health insurance plan for which the employee has been making payments under a cafeteria plan, and the employee begins making COBRA payments to cover the former dependent, can these COBRA payments be paid pre-tax through the employer's cafeteria plan? Reg. 1.125-4©(3) seems to say that this can be done. Is it possible to pay these COBRA premiums through the cafeteria plan only if the family member is still a dependent for purposes of federal income tax exemption?

[SLuskin]

You are correct on both.