‘‘(b) QUALIFIED CHILD DEFINED.—In this section, the term ‘qualified child’ means, with respect to a partici pant in a group health plan or group health insurance cov21 erage, an individual who (but for age) would be treated as a dependent child of the participant under such plan or coverage and who— ‘‘
(1)
is under 27 years of age; and
(2) is not enrolled as a participant, beneficiary, or enrollee (other than under this section, section 2746, or section 704 of the Employee Retire2 ment Income Security Act of 1974) under any health insurance coverage or group health plan.
Under 27 years of age seems pretty old to be a dependent child.