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    Frequently Asked Questions > Plans Subject to COBRA > Are Flexible Spending Accounts (FSA's) subject to COBRA?

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    Typically, a Section 125 Flexible Spending Account is considered a group health plan for COBRA purposes, although there are some exceptions that might allow an employer to not offer COBRA. Please see page 5176, Question 8 of the 1999 Final COBRA Regulations for more information about COBRA and FSA's. 

    Last updated on September 21, 2010 by Steve