S.D. Admin. R. 20:06:55:10
For plan years beginning before January 1, 2014, a group health plan that qualifies as a grandfathered health plan pursuant to 75 Fed. Reg. 116 (2010) to be codified at 26 C.F.R. § 54 and 602, 29 C.F.R. § 2590, and 45 C.F.R. § 147, and that makes available dependent coverage of children may exclude an adult child who has not attained age 26 from coverage only if the adult child is eligible to enroll in an eligible employer-sponsored health plan, as defined in section 5000A(f)(2) of the Internal Revenue Code, other than a group health plan of a parent.
For plan years beginning after December 31, 2013, a group health plan that qualifies as a grandfathered health plan pursuant to 75 Fed. Reg. 116 (2010) to be codified at 26 C.F.R. § 54 and 602, 29 C.F.R. § 2590, and 45 C.F.R. § 147 must comply with the requirements of §§ 20:06:55:01 to 20:06:55:04, inclusive.
S.D. Admin. R. 20:06:55:10
General Authority: SDCL 58-17-87, 58-18-79.
Law Implemented: SDCL 58-17-87, 58-18-79.