Benefits Advisory: The Impact of the Working Families Tax Relief Act of 2004 on the Definition of Dependent for Employee Benefit Plan Purposes.
12/5/2004
This Mintz Levin publication reviews the Acts' rewrite of Code §152 to define the term "dependent" to mean either a "qualifying child" or a "qualifying relative." It also reviews consequences of the Acts' provisions regarding dependents including:
- Group Health Plans
- Dependent Care Assistance Plans
- 401(k) Plan Hardship Distributions
- 457 Plan Unforeseeable Emergencies
- Non-Qualified Deferred Compensation Plans
