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IRS Clarifies Dependent Definition for Employer-Provided Health Benefits
11/17/2004

On November 17, 2004, the Internal Revenue Service ("IRS") published Notice 2004-79 ("Notice"), clarifying some confusion over the definition of dependent created by the Working Families Tax Relief Act of 2004 ("Act"). In the Notice, the IRS says it will conform the definition of dependent under Internal Revenue Code ("Code") section 106, through regulation, to mirror the new definition of dependent under Code section 105, provided by the Act.

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