“An individual who is the taxpayer’s: a) child [including a stepchild and certain foster children], or a descendant of such a child; orb) brother, sister, stepbrother, or descendant of any such individual, but only if:1) the individual has the same principal place of abode as the taxpayer for more than half of the taxable year; and2) unless the individual is permanently and totally disabled, the individual must either;a) not attain age 19 as of the end of the taxable year; orb) be a student who has not attained age 24 of the end of the taxable year.”

Glaser, D.M. (2004). Re-defining “dependent”: Unexpected impact on benefit plans. New York Law Journal, December.