DOMESTIC PARTNER BENEFITS POLICY
Policy  300.95
              Issued: JAN 2001
I. PURPOSE

It is the policy of Rollins College to extend employment-related family benefits and privileges to employees living in certified domestic partnerships in accordance with the eligibility guidelines outlined herein.  This policy is intended to ensure the equitable availability of family benefits and privileges among both married employees and those employees living in certified domestic partnerships.

II. ELIGIBILITY

Faculty and staff members seeking benefits for a domestic partner or partner’s dependent children must hold a benefit eligible appointment and meet and adhere to the criteria and other requirements defined in the Affidavit of Domestic Partnership.

A.    Criteria

       Domestic Partners must certify they:
 

  • Are each other’s sole Domestic Partner with the intention to remain so indefinitely. Neither one is legally married to someone else;
  • Are in a relationship of mutual support, caring and commitment, which each consider to be the functional equivalent of marriage. Share joint responsibility for the household and basic living expenses;
  • Are not related by blood;
  • Are at least eighteen (18) years of age;
  • Reside together and have resided together for at least six (6) consecutive months and intend to reside together indefinitely.

B.    Enrolling a Domestic Partner

When a faculty or staff member wishes to obtain Rollins College benefits for his/her
Domestic Partner or dependent children thereof, the individual and their domestic
partner must complete and sign the Rollins College Affidavit of Domestic Partnership.
Once signed and submitted, the faculty or staff member will follow the established benefit enrollment procedures already in place at the College.

C.    Dissolution of Domestic Partnership

Faculty and staff members receiving benefits under a Domestic Partner arrangement
must notify the Benefits Administrator within 30 days by filing a Termination of
Domestic Partner Affidavit.  A twelve-month waiting period must elapse before a faculty
or staff member can enroll a new domestic partner.
 

III.  BENEFITS AVAILABLE

    A.    Health and dental insurance
    B.    Flexible spending accounts (where permissible under IRS section 152)
    C.    Tuition remission, grant and exchange benefits
    D.    Employee Assistance Plan (EAP)
    E.    Bereavement and family medical leaves
    F.    COBRA equivalent health insurance coverage continuation rights
    G.    Library and recreational facility privileges

IV. TAX TREATMENT OF HEALTH CARE AND TUITION BENEFITS

IRS regulations require that the “fair market value” of health insurance benefits extended domestic partners and their dependent children be treated as taxable income to the employee unless such individuals qualify as tax dependents of the employee in accordance with IRC Section 152.  additionally, if Section 152 dependent status is not claimed, the employee’s portion of premiums for such coverage must be paid for on an after tax basis.  An employee wishing to claim his or her domestic partner and partner’s dependent children as tax dependents under IRC Section 152 must complete and sign the Declaration of Tax Dependent Status.  It is noted that Section 152 dependent status can only be claimed during the open enrollment period for tax treatment in the following tax year.

IRS regulations require that the “fair market value” of tuition benefits extended to domestic partners be treated as taxable income to the employee.  The regulations also require that the value of tuition benefits extended to a domestic partner’s dependent children be treated as taxable income to the employee, unless such beneficiaries are legal dependents of the employee (i.e. adopted).

V. GENERAL

Rollins College reserves the right to unilaterally change the terms or conditions for
qualification, or discontinue eligibility for its Domestic Partner benefit at anytime
without notice.