FSA pay for dependents COBRA premium?

[bcspace]

Can a dependent, working for a different company, claim COBRA insurance premiums (dental/vision) through my FSA at my company?

[SLuskin]

No

[bcspace]

Thanks. Follow up question:

If the plan document allows for a premium reimbursement account and the employee has a valid change of election condition (such as the termination of a dependent's employment), can the employee add a premium reimbursement election mid year to cover their dependent's premiums under COBRA at the other company?

[SLuskin]

It is hard to picture a circumstance where someone working for another company could qualify as a dependent under Section 152 definition.

I have never seen this discussion regarding a dependent, most likely because a dependent is rarely employed and rarely has group medical coverage with another employer. However, we did get a legal opinion on a SPOUSE'S COBRA - if that could be run through our client's private individual health insurance premium reimbursement account. We were told that is not possible. It is important to understand that under the new regs August 6, 2007, for the first time it says that the EMPLOYEE"S COBRA premiums from a prior employer can be reimbursed pretax if the current employer has such a reimbursement account in their plan.