Insights

NFP Benefits Compliance is excited to announce the availability of a new white paper: Domestic Partner Benefits Considerations. This new resource provides detailed information about how domestic partnerships impact a wide range of employee benefits programs, including state-mandated leave of absence benefits, health coverage plans, health FSAs, HSAs, and many other common employee benefits. The new white paper can serve as a toolkit for all domestic partner benefit and leave considerations.

The paper includes a detailed discussion on (and methods for calculating) imputed income — the requirement to include in the employee’s gross income the value of non-tax-dependent coverage (most domestic partners are not considered tax dependents of the employee). The paper also includes a discussion on leave considerations, which is an increasingly relevant issue with states enacting paid family and medical leave laws that allow employees to take paid leave to care for family members, most often including domestic partners. Employers operating in such states will have to develop leave policies and administrative practices relating to employees with domestic partners.

The white paper includes two helpful appendices:

• Appendix A, NFP Model Certification of Family Relationships, provides detailed guidelines for recognizing domestic partners and other family member relationships for all types of employee benefits, including state leave laws.
• Appendix B, Calculating and Processing Domestic Partner Cost of Coverage Imputed Income, provides detailed information about accepted methods for administering the tax consequences of domestic partner health coverage.

Please contact your advisor for a copy.