SPOUSE Your lawful spouse (includes common law spouse in the State of Alabama) DEPENDENT CHILDREN Your child is up to age 26. An incapacitated child who is not able to support himself and who depends on you for support if the incapacity occurred before age 26. The child may be the employee's natural child; stepchild; legally adopted child; child placed for adoption;or, other child for whom the employee has permanent legal custody. A grandchild is only eligible if he or she is under 26 years of age and is legally adopted by the employee or the employee has permanent legal custody. If the grandchild is covered under the plan, the grandchild's parent may not be covered by the employee's contract unless the grandchild has been adopted by the grandparents and the parent meets all of the other conditions to be covered as a dependent. In all cases, the child must also qualify as your dependent for purposes of Sections 105 and 106 of the Internal Revenue Code. For more information about this, see Internal Revenue Service Publication 502, which can be obtained over the Internet at www.irs.gov/publications. Required Documentation SPOUSE: A copy of your marriage certificate or Affidavit of Common Law Marriage. DEPENDENT CHILDREN: A copy of the child's birth certificate or appropriate court order/adoption/divorce decree naming you or your spouse as the legal guardian.