Coverage for dependent children
Certain large employers must offer health coverage to their full-time employees and dependents, or they may be required to pay a “shared responsibility” penalty. In order to meet this coverage standard, employers must offer health coverage to employees' dependent children until they attain 26 years of age.
The ACA's Employer Shared Responsibility provisions use the IRS section 152(f)(1) definition of a dependent child eligible for tax-favored benefits under an employer-sponsored health plan.
In general, the term “child” means:
HAP will work with employer groups that wish to amend their definition of dependents. The employer group should indicate the categories of persons for whom it wishes to provide coverage and HAP will review the request to determine the appropriate filing process.