I know nothing gets you going on a Friday like news from the IRS, so here you go: IRS Notice 2010-38, which outlines tax guidelines for extending health plan eligibility to dependents up to age 26.

It’s 12 pages of IRS-speak, so maybe grab a cup of strong coffee before you start reading.

And since I can’t drop that on you without adding a little levity, I offer you this: Recently, Susan Nash, a partner at McDermott Will & Emery, jokingly called this provision of the Patient Protection and Affordable Care Act the “couch potato provision.” I like it — it’s funny and apt — so I’ll keep using it. But what other fun names do you have for it? Let loose in the comments.

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