Under the Affordable Care Act (ACA), when may an employer remove from the health plan an adult dependent who has reached the age of 26?
Author: Gloria Ju
Under the ACA, health coverage must be made available only until an adult dependent child reaches age 26. Therefore, a dependent child may be removed from the health plan on the date he or she turns 26. However, if a plan allows a child to remain covered past his or her 26th birthday, the value of the child's employer-provided health coverage may be excluded from the employee's income for the full tax year in which the child turns 26.