July 5, 2008
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Human Resources - Domestic Partner Benefit Information

An arbitration award, issued on January 31, 2000, granted health care and pension benefits to same-sex domestic partners of State employees and retirees.  Below is a summary of the impact the award has had on benefits.

 

To apply for Domestic Partnership Status

To be eligible for benefits under the Domestic Partnership Program, the employee must complete a Domestic Partnership Affidavit and submit, along with two supporting documents, the completed form to the Human Resources Department.  A Domestic Partnership Affidavit is available by contacting the Human Resources Department.

 

Health Care Benefits

Employees will be allowed to cover their same sex domestic partner and eligible dependent children.  An employee who executes a Domestic Partnership Affidavit, which is approved by the State Comptroller Office – Retirement and Benefit Services Division will be accorded thirty (30) days to obtain medical and dental coverage for his or her domestic partner and eligible children.  An employee whose affidavit is approved, but fails to enroll his or her domestic partner or eligible children will be required to wait until the annual health insurance open enrollment period to do so.  Employees interested in the insurance benefits must apply for Domestic Partnership status.

  

Tax Implications regarding Health Care Benefits

Domestic Partner - The employee’s premium, to add the domestic partner to the health care benefits, will be treated on an after-tax basis for federal taxes, and on an after-tax basis for state taxes.[1]

 

The State’s premium, to cover the cost of the added domestic partner to the health care benefits, will be treated on a taxable basis for federal taxes, and on a taxable basis for state taxes.[2]

Domestic Partner-Qualified - The employee attests in his or her affidavit to providing more than fifty percent of a domestic partner’s financial support.

 

The employee’s premium, to add the domestic partner-qualified to the health care benefits, will be treated on an after-tax basis for federal taxes, and on an after-tax basis for state taxes.[1]

 

The State’s premium to cover the cost of the added domestic partner-qualified, to the health care benefits, will be treated on a non-taxable basis for federal taxes, and on a non-taxable basis for state taxes.[2]

  

COBRA Benefits

Enrolled domestic partners and their dependent children will be deemed qualified beneficiaries under Cobra regulations and will be afforded the same benefits as eligible dependents in a civil marriage.

 

Pension Benefits 

(Applies to employees in the State Employees Retirement System.)

Regarding pension benefits, essentially, two areas are impacted under the arbitration award.  These areas are pre-retirement death benefits and spouse waivers under State Employees Retirement System.

 

Pre-Retirement Death Benefits:  The pre-retirement death benefit is a feature of State Employees Retirement System.  This provision is intended to protect the spouse of an active state employee who becomes deceased while otherwise eligible to retire, or having accrued twenty-five years of service regardless of age.  Where an active employee becomes deceased under these circumstances, State Employees Retirement System presumes that such employee elected to retire on the day before his or her death having elected an allowance which approximates a fifty percent spouse option: pre-retirement death benefits are further conditioned upon the employee and spouse having been married for at least a year prior to such employee’s death.  As a function of the arbitration awarded, pre-retirement death benefits will now be extended to domestic partners, provided a Domestic Partnership Affidavit was accepted by and filed with the Retirement and Benefits Division for at least one year prior to the employee’s death.

 

Spouse Waivers:  Upon retirement, a State Employees Retirement System member who has been married for at least one year must obtain a waiver from his or her spouse when the said member elects an allowance that does not guarantee lifetime pension income protection for such spouse.  As a function of the arbitration award, a State Employees Retirement System member who has a Domestic Partnership Affidavit accepted by and filed with the Office of State Comptroller - Retirement and Benefit Services Division for a least one year prior to retirement will be required to obtain a waiver when electing an income option that does not afford lifetime protection to his or her domestic partner.  Where the requisite waiver is not obtained, the Office of State Comptroller - Retirement and Benefits Services Division will impose a fifty percent option in favor of the same sex domestic partner.

 

Employees seeking pension protection for their same sex domestic partner should complete a Domestic Partnership Affidavit and submit it, along with supporting documentation, to the Human Resources Department.

 

Change in Domestic Partnership Status:  Where a Domestic Partnership Affidavit has been accepted by and filed with the Office of State Comptroller - Retirement and Benefit Services Division, the arbitration award requires the employee to provide notice of any change in the status of his or her domestic partnership.

 

Employees seeking further information or in applying for benefits under a Domestic Partnership status should contact the Human Resources Department.