Dependent Coverage to Age 26 Interim Final Rule

On May 10, 2010, the Internal Revenue Service, Department of Labor, and Department of Health and Human Services jointly released interim final regulations on the dependent child coverage extension requirement included in the Patient Protection and Affordable Care Act (“PPACA”). The regulations were published in the Federal Register May 13, 2010 and are effective for plan years beginning on or after September 23, 2010. Comments are due 90 days after Federal Register publication (August 11, 2010). Please see the attached memo for further information.