DOL Dependent Child Age 26 Regulations

By Mark Stember, JD

From the KS Health and Welfare Team:

This morning the DOL, HHS and IRS released combined regulations providing guidance on the dependent child age 26 rules.  A fact sheet produced by DOL is attached.  We will be providing additional analysis on these important regulations later this week.  As we noted in our Health and Welfare Teleconference last month, some employers are thinking of charging adult dependents more premiums than dependents under age 19 or otherwise imposing a premium surcharge for adult dependents.  A preliminary read of these regulations suggests that increased premiums or surcharges that are targeted specifically towards adult dependents are prohibited, while a surcharge or increased premiums allocated to all dependent children appear to be permitted.



regulation, available at

A fact sheet, available at

And FAQs, available at

Mark  L. Stember
Kilpatrick Stockton LLP
Suite 900
607 14th Street, NW 
Washington, DC 20005
t 202 508 5802
f 202 585 0018