A cognitive assessment is an examination conducted to determine someone's level of cognitive function. There are a number of reasons to perform such an exam, and this test can be administered by a mental health professional, neurologist, or education professional, depending on how it is to be used.
The passage of the Health Care Reform Act, which requires insurers to provide coverage for dependent children up to age 26, has left many TRICARE beneficiaries asking what that would mean to their older dependent children since the current age limit for TRICARE is 21, or age 23 if the child is a full-time student.
Dependent Care Reimbursement Account. A Dependent Care Reimbursement Account can be used to reimburse for eligible daycare expenses for children age 12 and under or for adult daycare expenses for a disabled spouse or IRS tax dependent. The maximum annual deduction is $5000 (or $2500 if married and filing separately).