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A Participant's "Child" includes his natural child, stepchild, foster child, adopted child, or a child <br />placed with the Participant for adoption. An Employee's Child will be an eligible Dependent until <br />reaching the limiting age of 26, without regard to student status, marital status, financial <br />dependency or residency status with the Participant or any other person. When the child reaches <br />the applicable limiting age, coverage will end at the end of the calendar year. <br />The phrase "placed for adoption" refers to a child whom the Participant intends to adopt, whether <br />or not the adoption has become final, who has not attained the age of 18 as of the date of such <br />placement for adoption. The term "placed" means the assumption and retention by such <br />Participant of a legal obligation for total or partial support of the child in anticipation of adoption of <br />the child. The child must be available for adoption and the legal process must have commenced. <br />3.3 Dependent. The Plan's Change in Status provisions are amended by the addition of the following: <br />Notwithstanding anything in this Section to the contrary, the gain of eligibility or change in eligibility <br />of a child up to the end of the year in which a child attains age 26, as allowed under Code <br />Sections 105(b) and 106 and IRS Notice 2010-38, shall qualify as a change in status. <br />This amendment has been executed this day of <br />Name of Employer: City of Santa Ana <br />By: <br />City Manager <br />Page 2 of 2 <br />1'2/2010 <br />55B-6