Can spouses, surviving spouses, and dependents be early retirees regardless of their age and/or eligibility for coverage under Medicare?

Yes. The statute and regulations only apply the age and Medicare-status requirements to the individual through whom the spouse, surviving spouse or dependent receive their health benefits, not to the spouse, surviving spouse, and dependent. The ERRP regulation includes spouses, surviving spouses and dependents in the definition of "early retiree", regardless of the age and Medicare eligibility of such individuals.

Spouses, surviving spouses and dependents must be enrolled in an ERRP-approved plan, and have claims for health benefits (as defined in the regulations and HHS guidance) in excess of the cost threshold for a given plan year, in order for a sponsor to get credit towards the cost threshold and to receive reimbursement for eligible claims for such individuals. More.

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