Stepper

Under the new tax code, personal exemptions are eliminated for 2018. Many health plans allow dependent coverage if the child qualifies as a dependent under a dependent exemption under the parent's tax return. If the parents can no longer claim personal exemptions, can the Health Plan retain the same test for coverage of dependents? I think the IRC will retain the dependency tests even though there is no longer a dependent's exemption. It may be relevant for credits such as Hope and tuition.