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Coverage of Dependents to Age 26

Group health plans providing coverage to dependents must extend coverage to adult children up to the age of 26 regardless of the dependent’s eligibility for other coverage. Additional information on coverage of adult children up to age 26 can be found in our series of Briefings linked below.

Additional Information

AB 36 Conforms California Tax Statutes to Federal Health Care Reform Laws for Adult Children
     This Briefing describes AB 36, which was signed into law on April 7, 2011 and conforms California tax statutes to the federal law governing the taxability of employer-provided group health benefits for adult children.

California Tax Treatment of Adult Children – Update
     This Briefing outlines guidance issued by the California Franchise Tax Board (FTB) and the California Employment Development Department (EDD) in January 2011 regarding the tax treatment of adult children in California.

Potential Tax Implications for Adult Children Health Coverage
     This Briefing explains that, due to a loophole in California law, employees may pay income tax on the value of benefits provided to adult children covered on their health plan.

Implementation Guidance – Adult Children
     This Briefing provides guidance related to the coverage of adult children and incorporates frequently asked questions from the Employee Benefits Security Administration of the Department of Labor.

Webinar Q&A - Mid Year Elections and Expanded Coverage for Children
     This Briefing provides answers to questions from our June 17, 2010 webinar on dependent changes and mid-year election rules.

Coverage Eligibility – Children to Age 26
     This Briefing outlines the interim final regulations issued that mandate group health plans cover dependent children until they are 26.