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ERIC Letters Urging Support of Technical Correction Legislation re: Dependent Definition (PDF)
The ERISA Industry Committee [ERIC] 
[Opinion] Nov. 24, 2004
2 pages. Excerpt: As organizations representing those who either sponsor or administer health benefits provided to millions of Americans, we are writing you to urge your support for the approval of technical corrections legislation to address the unintended impact on different types of employee benefit plans caused by provisions of the Working Families Tax Relief Act of 2004 (the Act) which changed the definition of 'dependent' under Code section 152.
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