Posts Categorized: Affordable Care Act

Definition of “Child” for Age 26 Requirements

in Affordable Care Act, Health Benefits

The age 26 regulations require all applicable plans to cover dependant children until they reach age 26. Unfortunately, the regulations created tremendous uncertainly by not providing for a definition of “child.” Therefore, plan sponsors do not know to which classifications of children the age 26 rules should apply. However, hope may be on the horizon. Last week, a meeting took place with DOL/IRS/HHS and as part of this meeting, industry attendees suggested that the age 26 rules apply the definition of child used in IRC 152(f)(1). This would include biological children, adopted children, step-children and foster children. It is too soon to tell whether the agencies will accept this definition, but because employers… Continue Reading