Not accurate. Only if subsidized or have ability to subscribe to a subsidized employer plan. They no longer have an employer if on COBRA. Plan is then individual as assigned by the underwriter and group plan no different than an ACA exchange. If you were an employee then it would truly be an employer-sponsored pre-tax benefit as eligible by IRS and not taxable (the IRS is looking for two things - to force you under an ACA mandated plan, and to not get double the tax benefit).
