Health Care Reform - Adult Dependent Children

[rocknrolls2]

An employer maintains a medical plan as one of the options available under a cafeteria plan. Under the plan, the children of a domestic partner are considered eligible dependents under the plan. Under pre HCERA law, there were many hurdles which made it difficult (if not impossible) for a child of a domestic partner to qualify as a dependent for purposes of Code Sections 105 and 106. Under the law as amended by HCERA, a dependent includes any child (as defined in Code Section 152(f)(1)) who has not attained the age of 27 as of the end of the taxable year. The child definition includes a stephchild. Since it is likely that the child of a domestic partner will be a stepchild to the employee, would the employee's coverage of such individual be tax-free?

[oriecat]

Since it is likely that the child of a domestic partner will be a stepchild to the employee

How are you getting to this? A stepchild is a child obtained through marriage. Since you are talking about domestic partners, you're not talking about marriage. Or am I missing something?