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Step children and family attribution


Guest Pat Metallic

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Guest Pat Metallic
Posted

Are step children considered when determining who the HCEs are due to family attribution?

Posted

You have to follow the attribution rules and any community property rules. If they are adopted, then they are treated the same as naturual children.

If spouse owns >5% directly or due to community property then the step children are HCEs. Best to read the attribution regs, not some condensed version.

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