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Eligible Dependent - adoption or placed for adoption


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Guest Benny Comply
Posted

I hope this is a simple question for someone -

Cafeteria plan document requires that in order to be an eligible dependent, the child must have been adopted or placed for adoption prior to attaining age 18.

Is this requirement that the adoption have occurred prior to the child's attainment of age 18 prescribed by US tax code, or is it just a plan provision?

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