Dependent status under the Affordable Care Act is based on the relationship between a child and a health care plan participant. Specifically, a dependent is an individual who is the son, daughter, stepson or stepdaughter of the employee. The definition also includes both a legally adopted child of the employee and a child who is lawfully placed with the employee for legal adoption by the employee. It also includes an eligible foster child, defined as an individual who is placed with the employee by an authorized placement agency or by judgment, decree or other order of any court of competent jurisdiction.
When determining dependent child status under the act, an employer or insurer may not take into consideration whether the child resides with the parent, is financially dependent on the parent, is a student, is employed or is unmarried.
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