Does the provision for coverage of dependents up to age 26 apply if a 26-year-old files his own taxes and is not considered a dependent of an employee?
This adult dependent coverage is dependent upon a parent-child relationship existing between the dependent and the participant. It cannot be dependent upon any other factors, such as tax-dependent status, financial dependency, or residency. The only exception permissible is that before January 1, 2014, grandfathered plans are not required to provide coverage if the dependent is eligible for coverage under an employer-sponsored health plan (such as through their own job).
