XI. Definition of Dependent

B. Foster Children and Stepchildren

By incorporating section 152(f)(1), the definition of dependent in the proposed regulations includes biological children, stepchildren, adopted children, and foster children outlook adressbuch downloaden. Commenters requested that foster children and stepchildren be removed from the definition of dependent for purposes of section 4980H. With respect to foster children, commenters noted that the government entities responsible for a foster system typically provide health benefits for the foster child, so that employer-provided coverage would be duplicative and difficult to administer route 66 karten download kostenlos. With respect to stepchildren, commenters noted that in the case of a stepchild, the child in most cases will have two parents who are not stepparents both of whom potentially would be able to provide for the child’s coverage and both of whose employers potentially could be subject to section 4980H for failing to offer coverage to that child private youtube videos herunterladen. These commenters suggested that applying section 4980H to an employee’s stepchildren would in many cases be duplicative and that, for this reason, many employers currently do not extend offers of coverage to stepchildren of an employee dropbox app fotos downloaden. In light of these considerations, the final regulations exclude both foster children and stepchildren from the definition of dependent for purposes of section 4980H only tabelle kostenlosen.