We have a premium conversion plan that is used solely to pay health and dental benefits pre-tax, no FSA component. I understand that the underlying health and dental plan is subject to COBRA, but is the cafeteria plan that is used to pay the premiums pre-tax subject to COBRA (Sec. 54.4980B-2, Q&A 1 of the regs strongly suggests that a cafeteria plan is a group health plan subject to COBRA), and if not, why do most cafeteria plan documents include a COBRA discussion?

I appreciate any advice.

A cafeteria plan itself is not a group health plan. It is a method to choose and pay for benefits. It is not the benefits themselves. If the component benefits are group health plans then COBRA is required. I would assume that most cafeplan docs include COBRA info since the component benefits would qualify. Kinda double cover, I guess? But for example, if your cafeteria plan only offered Dependent Care, then it would not be needed, as DCAP is not subject to COBRA.