According to IRS Revenue Procedure 2008-48, under certain circumstances, children whose parents are divorced, separated, or living apart will be treated as dependents of both parents for purposes of certain Code provisions regarding health coverage and fringe benefits, whether or not the custodial parent has released the claim to the exemption for the child under Code Section 152(e)(2). Prior to this change, a child would be treated as a dependant of the non-custodial only if the custodial parent relinquished the claim to the exemption.
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