Frequently Asked Questions:
Benefits for Domestic Partners
Q. What is the definition of 'domestic partner' for Vanderbilt University health benefits?
A. Domestic partners must satisfy the following criteria:
- Are of the same sex;
- Are not related by blood;
- At least 21 years of age and in a committed relationship of six months or more.
- Are not married to anyone and neither has a different domestic partner; and
- Have been residing together in a common household for at least six consecutive months
Q. What is the procedure for enrolling a domestic partner in Vanderbilt's health, dental and vision plans?
A. When an employee wishes to obtain Vanderbilt University health, dental and vision benefits for his/her domestic partner, the employee must register their partnership with Human Resource Benefits Administration Office by completing the Vanderbilt University Statement of Domestic Partnership. The remaining steps in the process are the same as for all other health, dental and vision benefits enrollment. A completed Benefits Enrollment Form should be submitted to the Benefits Administration Office.
Q. What is the taxability of this coverage?
A. Generally, health insurance benefits are excluded from taxable income if the recipient of the benefit is the employee, or his or her spouse or dependent. If the employer provides a benefit to someone other than a dependent, the value of the benefit provided is included in the gross income of the employee for tax purposes. This is called imputed income. Employees covering a domestic partner will have the difference between the individual rate (employee plus employer cost) and the family rate (employee plus employer cost) treated as taxable income. You may wish to re-examine your Form W-4, Wage and Income Withholding Statement, in case you want to increase your withholding.
Q. Does the imputed income for domestic partner coverage affect other benefits?
A. The imputed income does not affect other Vanderbilt University benefit plans. It is not included, for example, in the compensation base for group life insurance, disability benefits, or pension credit. Any additional Social Security taxes paid as the result of the imputed income, however, could produce a higher Social Security benefit for the employee.
Q. May a domestic partner's eligible medical, dental, vision or dependent care expenses be reimbursed through Vanderbilt's Flexible Reimbursement Account (FRA) benefit?
A. No. IRS regulations that govern FRAs allow reimbursement of expenses only for the employee, spouse, and any tax dependents.
Q. What actions are required if a domestic partnership relationship dissolves?
A. If you are receiving benefits, you must notify the university within 30 days of the terminated relationship. A "Notification of Family Status Change Form" to remove the domestic partner from your benefits coverage must be submitted within 30 days of termination. Submit the form to the Human Resources Benefits Administration Office.
Q. Following the termination of a partnershi, when can a new partner be certified and enrolled in benefits?
A. There is a 12-month waiting period before a new partner can be certified and enrolled in benefits. The former partnership will be deemed terminated as of the signature date on the Statement of Termination of Domestic Partnership.
Q. What tuition benefits are available to domestic partners and their dependents?
A. Domestic partners are eligible for one course per semester at Vanderbilt University only (based on admission criteria). Dependents are eligible for the same tuition benefit program offered to children of Vanderbilt employees; however, this benefit is considered taxable income as outlined in the Internal Revenue Service codes.
Q. How can I receive information about Vanderbilt's domestic partner benefits?
A. Information on domestic partner benefits can be found on the "Life/Work Changes" section of the benefits tab of the Human Resources Web site and/or you may place a confidential telephone call to the Associate Vice Chancellor of Human Resource Services at 322-8322. Every effort will be made to keep this information confidential.
Vanderbilt University is committed
to principles of equal opportunity and affirmative action.
HR Express 2525 West End Ave Suite 218 Nashville TN 37203 Hours M-F 7:30 - 5:30 Last Updated: October 19, 2009 |
 |