The American Institute of Physics offers medical and dental/vision coverage through its insurance carriers to same sex and opposite sex domestic partners of its active employees. Premiums for the domestic partner will be charged at full cost. In addition, these benefits will also be extended to the children of the domestic partner. Domestic partners will also be included in the following policies: bereavement leave, sick leave, and "Family/Medical Leave".
Eligibility
Domestic partners will be defined as two adults of the same or opposite sex who are not related by blood, who have lived together continuously for at least one year and plan to do so indefinitely, are mutually responsible for their common welfare, reside at the same address, and maintain no other domestic partnerships or marriage.
Completing an affidavit and enrollment form
An employee who is interested in Domestic Partner Benefits must read and sign an affidavit. In addition to the affidavit, domestic partners must show that they reside together and are financially interdependent.
- Employees and their domestic partners, who have registered as domestic partners in their city or state, must provide proof of the registration to meet the residency and financial interdependence requirement. OR
- Proof of residing together can include driver's licenses or passports showing the same address, mortgage documents or rental agreement.
- Proof of financial interdependence can include a joint checking account.
Fill out a Certificate for Domestic Partnership
Enrollment
New employees must request coverage within their eligibility period as defined by AIP’s policy. Requests for coverage after the initial enrollment period may be denied, unless the domestic partner has lost existing health coverage, as defined under the terms of AIP’s plan (qualifying event). The domestic partner must be enrolled under the same health plan as the employee.
Tax Consequences
Unless the domestic partner is considered the employee’s dependent under the Internal Revenue Code, the IRS treats the value of the dependent health insurance as imputed income. Employees are advised to review the consequences of electing this benefit with their own tax advisor.
Payment of Premium
According to IRS guidelines, premium contribution towards domestic partner coverage for medical expenses cannot be administered through Section 125 (pre-tax). The full premium will be charged for the domestic partner. When determining the cost of domestic partner coverage, the individual rate for employee coverage will be utilized. For example, if an employee chooses to cover a domestic partner then he/she will be enrolled under 2 person coverage. The employee will be charged for the individual rate (AIP contributes to employee cost) on a pre-tax basis, plus the cost for the domestic partner, which would be the difference between 2 person cost and individual rate, on an after-tax basis.
End of Domestic Partnership
If at some point the terms of the domestic partner relationship are no longer met, the employee must advise in writing Human Resources within 30 days of the change.
Legal Consequences
Employees are advised to consult an attorney regarding the possibility that filing an affidavit of domestic partnership may have certain legal consequences, including the fact that it may in the event of the termination of the partnership relationship, be regarded as a factor in court to treat the relationship as the equivalent of marriage for the purpose of establishing and dividing community property or for ordering payment of support.