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A waiting period is the period of time that must pass before an employee or dependent is eligible to enroll under the terms of a group health plan.

Related Terms: Eligibility

A welfare plan is an employee welfare benefits plan.

The term "WFTRA" means the Working Families Tax Relief Act of 2004.

The term "WHCRA" means the Women's Health and Cancer Rights Act of 1998.

WHCRA is a federal law that requires all self-funded ERISA group health plans, state and local government-sponsored plans, and individual policies that cover mastectomies to also cover breast reconstruction procedures.  However, WHCRA does not require plans to provide mastectomy coverage.  WHCRA is also known as Janet's Law.

WFTRA amended the definition of tax dependent, which is used to determine welfare benefit eligibility and tax status, and it applies to the dependency exemption, the Child Tax Credit, the Earned Income Credit, the Dependent Care Tax Credit, and the head of household filing status.

Related Terms: Dependent, Eligibility