I can understand ands agree to that statement but what about the statement of qualified health plan covering more than one family. The example in (h) defines the non dependent child as more than one family. This is really what I keep getting hung up on when I want to allocate the advance premium tax credit for a client but am concerned of preparer penalties. 

"This paragraph(a)(1)(ii)(B)does not apply to amounts allocated under § 1.36B-3(h) (qualified health plan covering more than one family)