Employee has a daughter going off to college. If he signs her up for the college health plan, can this be reimbursed through a Premium Reimbursement account? I can see how if the policy was for the employee it would work, but I'm not seeing anything for dependent only coverage.

Not only that, there were informal comments by IRS personnel about 10 years ago that the policy had to be owned by the employer sponsoring the cafeteria plan or the employee. The college coverage would not be owned by either.