Same-Sex Domestic Partner
Last Modified: 2016-08-17
Vanderbilt currently offers the same benefits (health, dental, vision, tuition reimbursement) access to same-sex domestic partners as it does to opposite-sex spouses of fully benefits eligible employees and their children. In the event of a serious medical condition with a fully benefits-eligible employee's same-sex domestic partner or the partner’s child, Vanderbilt has chosen to extend the same protections provided by the Family and Medical Leave Act.
|Because same-sex marriages are now performed and legal in all U.S. states, married same-sex couples are eligible for the same benefits and tax advantages as other married couples. Vanderbilt will continue to offer unmarried same-sex domestic partners and their children access to Vanderbilt benefit programs, including insurance plans and tuition assistance, in 2016. However, only spouses and natural, step- and adopted children will be eligible in 2017. This updated eligibility also extends to FMLA protection. Also see the Marriage section below.|
Health, Dental and Vision
How to Enroll
- New fully benefits-eligible employees: use My VU Benefits. The Benefits Overview 2016 for current employees (VUnetID required) has details.
- Current fully benefits-eligible employees: You can make changes if you have a qualifying life event, such as adding or terminating a same-sex domestic partnership. Learn more on the Family Status Change website.
To enroll your same-sex spouse for benefits, be sure to choose "spouse" as the relationship when completing the enrollment process.
To enroll your same-sex domestic partner for benefits, he or she must meet these eligibility rules:
- My partner and I are the same gender.
- My partner and I are not blood relatives.
- My partner and I are at least 21 years of age.
- My partner and I are single, not legally married to anyone else.
- My partner and I reside in a common household and share responsibility for the household.
- If my partner has a dependent child(ren) who I plan to add to my health or dental coverage, that child(ren) meets the Internal Revenue Service definition of a dependent.
- I understand there will be tax liabilities on the benefits in which I enroll my partner (more information regarding taxes shall be provided upon request).
Note that Vanderbilt conducts random dependent audits on all employees. If you are selected for an audit, you will need to verify your dependents' eligibility.
Taxes on Benefits
When covering your same-sex domestic partner on your health, dental and/or vision plans, the portion of the premiums for your domestic partner are taxed and added to your Federal Taxable Gross Income. This is reflected as a “taxable benefit” in the earnings. The same-sex domestic partner tax is determined by taking the full cost of coverage (employer and employee portion) and subtracting your portion (and children’s, if family coverage) to determine the premium cost for the domestic partner. This taxable amount includes all health benefits – dental and vision as well.
As long as you have your same-sex domestic partner on your insurance plan, you are taxed on his or her portion of the premiums.
- Flexible Spending Accounts (FSA). You can submit FSA claims for your same-sex domestic partner and his/her dependent children, but your same-sex domestic partner and dependent children should meet the IRS definition of qualifying relative. See Internal Revenue Code Section 152(d) for more information.
- Retirement Benefits. You may want to update your beneficiary designation. You can make changes anytime during the year. Learn more.
- Life Insurance. You may want to change your beneficiary designation. You can make changes anytime during the year. Learn more.
- AD&D. Family coverage can include your same-sex domestic partner. Learn more.
There are some important steps and things to consider when you get married. If you are currently covering your same-sex domestic partner on your benefits prior to the marriage, you will need to contact Human Resources and let them know that your domestic partner needs to be updated as a spouse. Human Resources needs to be notified so that you do not incur any further taxes on your spouse’s benefits.
If your spouse was not covered on your benefits prior to the marriage, then all you need to do is declare a life event on My VU Benefits and add your spouse to your benefits. Be sure to go through the enrollment and make your elections on what type of coverage you and your spouse would like to have with Vanderbilt.
Contact Human Resources.