On May 13, 2010, the Internal Revenue Service, Employee Benefits Security Administration, and HHS published an interim final rule with request for comment that implements the PPACA requirement that health plans and issuers that offer dependent coverage make the coverage available until a child reaches the age of 26.  The rule is effective July 12, 2010, and comments will be accepted until August 11, 2010. These interim final regulations generally apply to plan/policy years beginning on or after September 23, 2010. HHS has posted additional background information on its Office of Consumer Information and Insurance Oversight web site.