Stepchild of Owner (S Corp)- Able to Participate?

[Guest rachd]

Is a stepchild considered the same as a child when it comes to ownership attribution rules (Code section 318)?

We're wondering if a stepchild of an owner would be eligible to participate in the cafeteria plan (they are also employed at this company). It clearly states that a "child" could not but is a stepchild the same?

Thanks,

Rachel

[Guest llerner]

I believe a step child is the same as a child according to the IRSFederal government.

For example, on government loans or grants for school, the step-parent's income is included as parent's income.