@raymondkim - COBRA is a federal requirement of a GROUP plan. COBRA is not insurance; it is a law.
The test for self-insurance is whether the PLAN is subsidized, not whether the premium charged to the individual insured is subsidized. Group plans are subsidized even if the COBRA premium payments are not.
There is no individual plan created under a COBRA mandate. it is not deductible if self-employed.
https://www.dol.gov/general/topic/health-plans/cobra
