Kelley Drye: IRS Issues Guidance on Dependent Coverage Under Medical Plans | Practical Law
This Kelley, Drye & Warren LLP memorandum discusses the recently enacted Patient Protection and Affordable Care Act (PPACA) and its companion bill, the Health Care and Education Reconciliation Act of 2010, which requires that group health plans that offer coverage for dependent children must make coverage available to adult children until they reach age 26.