• Definition of a Same-Sex Domestic Partnership
• Registration process and Affidavit of Domestic Partnership
• Health Insurance Stipend
• Benefit Costs and the Employee’s Tax Obligation
• Termination of a Same-Sex Domestic Partnership

Definition of a Same-Sex Domestic Partnership

The University defines a domestic partnership as two individuals of the same gender who have a committed relationship of indefinite duration with mutual obligations (akin to those of marriage) which include financial responsibility for each other. The partners must share joint responsibility for their household. The partners must reside together and intend to do so for an indefinite period of time. Both partners must be at least 18 years of age and not related by blood to a degree that would bar marriage in their state of residence. Neither partner may be married to anyone else, and each must be the sole domestic partner of the other.

Registration Process

• The employee and his/her same-sex domestic partner must complete and sign an Affidavit of Domestic Partnership in the presence of a notary public or a representative of the Office of Human Resources.
• The employee must provide an original of a Marriage/Civil Union Certification issued by, and legally recognized by, a state or municipality; or
• The employee must provide originals of three of the following documents demonstrating the employee’s and partner's joint responsibility and shared financial obligations:

• Ownership of a current joint bank account, credit card or evidence of a joint obligation on a loan
• Granting each other power of attorney or durable power of attorney
• A joint deed, mortgage or lease of primary residence
• Joint ownership of a motor vehicle
• Designation by one or the other as primary beneficiary under a retirement benefits account, life insurance or will. Execution of wills naming each other as executor
• Evidence of common household or other joint responsibility (e.g. household expenses, utility/telephone bills, etc.)

• An Office of Human Resources representative will review the documents to determine, at its discretion, that the definitional criteria cited above have been met. If so, the HR representative will sign the Affidavit of Domestic Partnership which registers the partnership with the University.
  Copies of the Affidavit, together with copies of the submitted ­documents, are maintained in the Office of Human Resources. A copy of the signed Affidavit is given to the employee. The Affidavit of Domestic Partnership will remain in effect until the same-sex domestic partner relationship ends (see below for conditions demonstrating termination of relationship).

Original documents will be returned to the employee following the review .

The Office of Human Resources will provide authorization for a University ID card for the domestic partner and answer any questions concerning applicable benefits. 

Effective January 1, 2011: Health Insurance Stipend Participation and Enrollment Procedure

An employee whose same-sex domestic partner relationship has been verified by the Office of Human Resources will be eligible to receive, from the University, a stipend to aid in the partner’s out of pocket cost for obtaining individual health coverage. The employee must verify that the domestic partner’s employer does not provide health insurance coverage, the domestic partner is not eligible for such coverage, or that the domestic partner is not presently employed. The maximum payment that will be made is an amount up to the subsidy (and allowance in consideration for applicable taxes) the University would provide if a married employee’s spouse were eligible to participate in and enrolled in the State medical and prescription drug plans. [Example: For 2010-2011, the University contributes $1,064.66 on a monthly basis toward the total premium for an employee and spouse who are enrolled in the health plan.  The monthly contribution for employee-only coverage is $514.56.  The maximum available stipend is based on the difference ($550.10) between the two monthly contribution levels. An allowance for applicable taxes will also be added to the available stipend.] If the employee is eligible for benefits afforded to part-time employees, the amount will be prorated to 60%.  The amount of the stipend will not exceed the maximum allowable amount nor will it exceed the actual cost of the domestic partner’s premium.

The stipend amount will be adjusted whenever changes are made in the employee’s coverage selection or in the amount of the University’s contribution to the health plan.  An employee is not eligible for this stipend if his/her domestic partner is eligible for, or is enrolled in, another subsidized health benefit plan, such as an employer-subsidized health benefit plan or active military/veterans’ benefits.

Documentation of a domestic partner relationship and of enrollment of the domestic partner in a health and/or prescription insurance plan must be submitted to the Office of Human Resources for verification prior to receipt of funds.  Employees are responsible for notifying the Office of Human Resources within thirty (30) days of the dissolution of a registered domestic partner relationship.

Employees who elect to participate in this benefit should note income tax implications of participation. Domestic partner benefits paid by the University may be considered federal and State income to the employee by the Internal Revenue Service (IRS) and the State.

The effective date of the stipend (subsidy) will be the month following submission and approval of all documents including the Affidavit of Domestic Partnership and proof of insurance.

Once the employee begins receiving the Domestic Partner Health Insurance Stipend, documentation showing continued health insurance coverage must be submitted to the Office of Human Resources on a quarterly basis.  Additionally, employees are responsible for notifying the Office of Human Resources within thirty (30) days of the cancellation of the Domestic Partner’s coverage, the availability of employer sponsored health benefits or entitlement to military veterans’ benefits. The University may terminate the health insurance stipend if the domestic partner does not provide proof of continued health insurance coverage.

If the University’s health plan eligibility criteria changes to recognize same-sex domestic partnerships, the University may terminate the health insurance stipend program.  The University reserves the right to reconsider and re-evaluate continuation of these benefits (or the stipend program) on a periodic basis and may amend, modify or terminate the stipend program at any time.

Benefit Costs and the Employee’s Tax Obligation

• The health insurance stipend is issued as taxable income in the employee’s paycheck.

• Normally, the Internal Revenue Code does not allow you to pay for dental or vision coverage for your same-sex domestic partner on a pre-tax basis. You and your partner will be considered separately with regard to tax status, and you will be taxed for the value of the University's share of your partner's coverage. In addition, the payroll deduction for your contribution for your partner's coverage will be made with after-tax rather than pre-tax dollars.

If, however, your same-sex domestic partner meets the Internal Revenue Code definition as a “dependent”, then your share of the premium may be made on a pre-tax basis, and you will not be taxed for the value of the University's share of the premium. These dependency guidelines require that:

• The employee provides more than 50% of the domestic partner's support.
• The employee and domestic partner share the same household.
• The domestic partner's income does not exceed current IRS limits. (For 2009, your same-sex domestic partner cannot earn more than $3,650.
• If you feel that you meet this qualification, then you must note this fact on your Affidavit in order to qualify for this special exception. Otherwise, you and your partner will be considered separately with regard to tax status.

Termination of a Same-Sex Domestic Partnership

• A same-sex domestic partnership terminates when:
• The employee and/or same-sex domestic partner decide to terminate the relationship; or
• There is a change in the relationship so that it no longer meets the University's definition of a same-sex domestic partnership, i.e. fails to meet one or more of the criteria stated in the definition. For example, the employee and his/her partner remain each other's sole domestic partner, but they no longer reside in the same residence and/or no longer share joint financial obligation.
• The employee is responsible for notifying the Office of Human Resources within thirty days of the termination of a University-registered same-sex domestic partnership. The employee will also provide a copy of the termination statement to his/her same-sex domestic partner.
• Failure to appropriately notify the Office of Human Resources that a domestic partnership has terminated will result in action against the employee, up to and including termination.

• Affidavit of Domestic Partnership
• Same-Sex Domestic Partner Enrollment/Benefit Change Form
• Same-Sex Domestic Partner Health Stipend Reimbursement & Certification Form
• Policy Statement
• Statement of Termination