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11/19/2004: Notice Ends Concern Over Domestic Partner Health Coverage (Calhoun Law Group, P.C.)
Excerpt: The IRS today issued Notice 2004-79, stating that it did not consider the amended definition of 'dependent' provided by the Working Families Tax Relief Act of 2004, Public Law No. 108-311 to apply to health plans. This is good news for health plans that cover domestic partners or same-sex spouses of employees, and employees whose domestic partners or same-sex spouses are covered by such plans.
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