Historically, employers extending group health plan coverage to the dependents of employees limited the availability of that coverage to individuals who qualified as dependents of employees for purposes of the federal income tax laws applicable to employer-sponsored group health plans. Either by choice or to comply with government mandates, however, employers are increasingly extending dependent coverage to individuals who do not qualify as dependents of employees for purposes of those tax rules (“Non-tax Dependents). Covering Non-tax Dependents can present some significant tax issues and complications for employers. Read more…
von Briesen Health Law Blog
