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Full Version: Stepchild of Owner (S Corp)- Able to Participate?
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rachd
Is a stepchild considered the same as a child when it comes to ownership attribution rules (Code section 318)?

We're wondering if a stepchild of an owner would be eligible to participate in the cafeteria plan (they are also employed at this company). It clearly states that a "child" could not but is a stepchild the same?

Thanks,

Rachel
llerner
I believe a step child is the same as a child according to the IRSFederal government.
For example, on government loans or grants for school, the step-parent's income is included as parent's income.
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