Q: Situation 1: FSA participant rolls over $200.00 from 2014 plan year and elects $2,500 for 2015. They have $250.00 in contributions for 2015 and $350.00 in claims. Question 1) Does the employer have to offer COBRA? Question 2) Is the $200 rollover included when determining if COBRA must be offered? 3) Can the participant elect COBRA for just the rollover portion and waive the 2015 election. If yes, what would be the rollover balance available for reimbursement?