Adult Children. With respect to any plan that provides benefits that are excluded from an Employee’s income under Code Section 105, a Dependent includes a child of a Participant who as of the end of the calendar year has not attained age 27. A ‘child’ for purpose of this Section 2.04(c) means an individual who is a son, daughter, stepson, or stepdaughter of the Participant, a legally adopted individual of the Participant, an individual who is lawfully placed with the Participant for legal adoption by the Participant, or an eligible xxxxxx child who is placed with the Participant by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. An adult child described in this Section 2.04(c) is only a Dependent with respect to benefits provided after March 30, 2010 (subject to any other limitations of the Plan). Dependent for purposes of the Dependent Care Reimbursement Plan is defined in Section 9.04(a).
Adult Children. With respect to any Benefit Option that provides benefits that are excluded from an Employee’s income under Code Section 105, a Dependent includes a child of a Participant who as of the end of the calendar year has not attained age 27. A ‘child’ for purpose of this Section 2.08(b) means an individual who is a son, daughter, stepson, or stepdaughter of the Participant, a legally adopted individual of the Participant, an individual who is lawfully placed with the Participant for legal adoption by the Participant, or an eligible xxxxxx child who is placed with the Participant by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. An adult child described in this Section 2.08(b) is only a Dependent with respect to benefits provided after March 30, 2010 (subject to any other limitations of the Plan). c.
