XI. Definition of Dependent

A. In General

Section 4980H provides that in order to avoid a potential assessable payment under section 4980H, an applicable large employer must offer coverage to its full-time employees and the full-time employees’ dependents download netflix op windows 7. For this purpose, the proposed regulations define the term dependent to mean a child (as defined in section 152(f)(1)) of an employee who has not attained age 26 download dirt 3 for free in full. For this purpose, a dependent does not include the spouse of an employee. This definition of dependent applies only for purposes of section 4980H. See section XV.D.5 of this preamble for transition relief regarding offers of coverage to dependents batman arkham knight herunterladen.

Commenters requested that the definition of dependent be expanded to include grandchildren and qualifying relatives (within the meaning of section 152) herunterladen. The final regulations do not expand the definition of dependent to include these categories because such a definition would be inconsistent with the typical coverage provided by employer-sponsored plans zara electronic receipt download.

Some commenters requested that the definition of dependent be expanded to include spouses, and other commenters supported the proposal to exclude spouses from the definition of dependent broadcasts from mediathek. The definition of dependent in the final regulations, consistent with the definition in the proposed regulations, excludes spouses.