Payroll and Employee Benifits

Domestic Partner Coverage

  • I have a same sex domestic partner. Can I include them on my health insurance?
    As long as your partnership qualifies, you may include them on your health insurance.
  • I have an opposite sex domestic partner. Can I include them on my health insurance?
    No. Because opposite sex partners have the option to marry, they may only be included on your insurance if you are legally married to them.
  • What qualifies as an eligible partnership?
    A same sex domestic partner is defined as follows:
    • A person of the same sex as the employee with whom the employee has shared a residence with and had an exclusive relationship with for at least six months.
    • A person who is not married or in a domestic partner relationship with anyone other than the employee.
    • A person who is at least 18 years of age and mentally competent to consent to contract.
    • A person who is not related to the employee by blood closer than would bar marriage in the state of Indiana by reason of blood relationship.
    • A person with whom the employee shares joint responsibility for each other's necessities, including without limitation food, clothing, housing and medical care.
    • A person with whom the employee can show a significant financial interrelationship by providing documentation such as joint ownership or lease of a home, joint bank accounts, designation of each other as beneficiary of life insurance, retirement benefits, will or any other binding contractual financial relationship.
    • What financial impact will this have on me?
      When a same sex domestic partner is added to your Ball State University sponsored health care plan, the IRS considers the University's contribution toward the additional coverage as your imputed income. The additional coverage for your same sex domestic partner becomes a taxable benefit – unlike medical coverage for other enrolled family members. The IRS will also not allow the portion of your premium attributable to your domestic partner's benefits to be covered under the Premium Conversion Plan. This means if you change from single to family coverage by adding a same sex domestic partner to your health care plan, you will pay the higher family premium (and the difference between the single and family will be taxable) and you will have to pay taxes on the amount of the difference between single and family coverage on the university share of the premium.

          For Example:  Coverage  Employee Share  University Share
       Family PPO  $288.32  $864.94
       Single PPO  $111.06  $333.18
     

     Difference

     $177.26

    $531.76

     

     

          You Pay:  $111.06 Pre-Tax  
       $177.26 After-Tax  
     $159.53 Tax Amount (if you are in the 30% bracket for $531.76)
          Total:  $447.85

    • What if I already have family coverage (due to my own children) and I add a same sex domestic partner?
    • This would just be a change in your covered dependents and would not cause you to pay any additional premiums or taxes.
    • Can I add the children of my same sex domestic partner to my coverage?
      Your partner's children may only be covered if they also qualify as your dependents.
    • When can I add my same sex domestic partner to my coverage?
      You may add them at the time you initially enroll in coverage, during open-enrollment or within 30 days of the domestic partner losing benefits, experiencing a significant change in coverage, or becoming qualified as a domestic partner.
    • If I qualify to continue my health care into retirement, can my same sex domestic partner also continue this coverage?
      No, same sex domestic partner coverage is only available to active employees.
    • If I terminate employment and elect to continue my coverage through COBRA, will my same sex domestic partner also be eligible to continue coverage through COBRA?
      No, same sex domestic partner coverage is only available to active employees.