Benefit Allocation Systems, LLC. ("BAS") is the developer of MyEnroll.com – leading, web-based employee benefits administration for enrollment, COBRA/HIPAA, Flexible Spending Accounts (FSA), Health Reimbursement Accounts (HRA) and Professional Learning Accounts. BAS delivers its solutions on a "Software-as-a-Service (Saas)" platform along with administrative support services for off-loading administrative processing, data interchanges with insurers and payroll, reporting, and call center services. Cobra Control Services, LLC is a wholly owned subsidiary of BAS and provides BAS with Cobra administration services.