COBRA premiums from FSA account?

[Guest Yolanda]

Can COBRA premiums be paid from an FSA account for continuation of the same employer's medical plan? Prop. Reg. section 1.125-2, Q&A-7(B)(4) says you can't use an

FSA to pay for "other health coverage" and gives an example of premiums for another employer's medical plan. Then it says salary reductions under the cafeteria plan for "current health plan coverage" are OK. What about after-tax (COBRA) premiums for current health plan coverage? Are there any authorities on this?

[This message has been edited by Yolanda (edited 10-15-1999).]