COBRA in FSA for Dependent

[rocknrolls2]

Company X offers a 125 plan that includes health care and dependent care flexible spending accounts. Employee A's son, L, has reached the maximum age of 23 and loses coverage under the medical plan and the health care FSA (which we will assume is subject to COBRA). Assume that X has decided to provide COBRA to the end of the year with respect to all qualifying events occurring during the calendar year. Can L elect COBRA for the health care FSA portion for the remainder of the calendar year? I see no reason why L cannot since he is a qualified beneficiary and has lost dependent coverage under the FSA because he ceased to be a dependent under the plan. Any thoughts on this?

[LRDG]

L is a medical FSA COBRA eligible beneficiary. but what is the advantage of participation in a medical FSA for L?

If L continues to qualify as a dependent with respect to A's income tax filing status, there would be an advantage for A to make a health FSA COBRA election for L's expenses. A's Cafeteria plan COBRA election could include L's Medical Insurance Premiums, in addition to L's medical FSA expenses.