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1. Who qualifies as age 26 dependents?
Spouses, foster children, stepchildren and non-U.S. citizens are not included as dependents under the rule that many employers now must cover dependents up to the age of 26. Certain adopted children, however, are considered dependents. A child is considered a dependent for the entire calendar month that he or she turns age 26, according to Groom Law Group.
2. The look-back measurement method
An employer must count employees using the same method for all employees in a given category. The look-back period, according to Groom, involves averaging the number of hours worked by the employee over the measurement period. The employee categories are: Salaried employees and hourly employees, employees whose primary places of employment are in different states, collectively and non-collectively bargained employees and each group of collectively bargained employees covered by a separate collective bargaining agreement.