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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.

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