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Health Benefit Tax Exclusion for Adult Children -- Just When You Thought You Got Rid of the Kid
McGuireWoods 
[Guidance Overview] Apr. 29, 2010
Excerpt: Under the Act, group health plans and insurers that offer coverage covering dependent children must make that coverage available to adult children until they reach age 26.... The Act [also extends] the general exclusion from gross income for employer-provided medical care to any employee's child who has not attained age 27 as of the end of the employee's taxable year[.]
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