The Internal Revenue Service and two other federal agencies released interim final rules for group health plans and insurance issues relating to dependent coverage of children to age 26 under the Patient Protection and Affordable Care Act (Pub. L. No. 111-148).
The rule says a group health plan, or a health insurance issuer offering group health insurance coverage, that makes available dependent coverage of children must make such coverage available for children until age 26. The regulation was issued by IRS, the Labor Department's Employee Benefits Security Administration, and the Office of Consumer Information and Insurance Oversight in the Department of Health and Human Services.


