PPACA and its Effect on New Jersey State Law
Currently, New Jersey State law provides for “dependent child” coverage through age 31
Can we therefore ignore IRS Notice 2010-38 and the applicable provisions of PPACA?
A dependent child who cannot satisfy the requirements of New Jersey State law MAY be eligible to continue coverage under IRS Notice 2010-38
A group health plan sponsor needs to review the provisions of both federal and state law excluding a child from continued health coverage