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IRS Will Treat Child of Divorced Parents as the Dependent of Both for Certain Health and Fringe Benefits
Deloitte via BenefitsLink 
[Guidance Overview] Sept. 4, 2008
Excerpt: The IRS has carved out a limited exception to IRC § 152(e) which – after changes made by the Gulf Opportunity Zone Act of 2005 and Working Families Tax Relief Act of 2004 (WFTRA) – requires the custodial parent to release the claim to the exemption in order for the non-custodial parent to claim the child as a dependent. IRS has stated that, for purposes of certain enumerated health and fringe benefits, it will treat the child as a dependent of both parents regardless of whether the custodial parent releases the claim to the exemption. IRS Revenue Procedure 2008-48.
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