What is a Qualified Domestic Partnership (QDP)?

A Qualified Domestic Partnership is one in which two people meet the following PEBB criteria and have completed a Declaration of Qualified Domestic Partnership Form:

• They have a close personal relationship in lieu of a lawful marriage.
• They are not married to anyone.
• They are each other’s sole domestic partner and are responsible for each other’s common welfare.
• They are not related by blood as close as would bar marriage.
• They are barred from a lawful marriage. This may include partners who are the same birth-sex, or one or both partners are transgender and have transitioned to a sex that is the same as their partner. This also includes partners if one or both partners are transgender, regardless of their legal sex. 

OR

• Partners are same-sex and registered with the Washington Secretary of State’s Office. (Source: 2007 legislation, Senate Substitute Bill 5336, which became law.)

Children of Qualified Domestic Partners

The term "children" includes your biological children, stepchildren, legally adopted children, children for whom you have assumed a legal obligation for total or partial support in anticipation of adoption, children of your qualified domestic partner, and children specified in a court order or divorce decree. To determine your dependent's eligibility, see the worksheet on page 4 of the Declaration of Marriage/Qualified Domestic Partnership form.

Tax Issues for Qualified Domestic Partner Insurance

Additional taxes may be required depending on the Internal Revenue Code (IRC) Section 152 eligibility of your domestic partner. If it is determined that your partner and children do not qualify as eligible dependents under IRC 152, you will have imputed income for the cost of providing coverage under the UW plans.

Imputed income is the dollar amount added to the "wages" section of your annual statement of taxable income (your W-2 form). Because of this imputed income, additional federal taxes, Social Security taxes, and Medicare taxes will be assessed and deducted quarterly from your University paycheck. Your partner’s eligibility and that of your children is determined from the Declaration of Tax Status form (page 3), which you must submit at the time of enrollment.

If your partner and/or your partner's children do not qualify as IRC Section 152 dependents, the Benefits Office will proceed to:

• Add the fair market value of the insurance benefits as imputed income to your paycheck, and
• Make corresponding tax deductions from your University pay on a quarterly basis. These deductions are based on the imputed values detailed in PEBB's Tax Issues Related to PEBB Domestic Partner Insurance, and summarized in Appendix A. It includes two values:
1. The imputed value of the insurance, and
2. The imputed value of the employee contribution (if taken pre-tax).

Note: If a partner or child is not a qualified dependent, your premium contribution for his/her medical coverage is not eligible for the pre-tax premium plan under IRC Section 125.

ACT

Starting Health Insurance Coverage

• Complete these required forms:
  • Declaration of Marriage/Qualifiede Domestic Partnership Form & Tax Status Form (includes worksheet for determining your dependent's status)
  • Medical/Dental Enrollment Form
• You may also want to complete these forms:
  • Life Insurance Enrollment/Change Form (optional, see page 3)
• Make a copy of all completed forms except the worksheet, which is for your records only.
• Mail or deliver completed forms to : UW Benefits Office, 3903 Brooklyn Ave NE, UW Box 355660, Seattle, WA 98105.
• If you need assistance, email benefits@u.washington.edu.

You will receive a notification letter upon enrollment, and again on a quarterly basis.

Waiving or Adding Coverage at a Later Date

Coverage for your QDP and children is subject to the same enrollment and eligibility considerations as other dependents.

• If you do not certify your domestic partner during the annual open enrollment period, you will not be able to enroll him/her later in the year, except when a qualifying life event allows.
• If you do not add your domestic partner's children during the annual open enrollment period, you will not be able to enroll them later in the year, except when a qualifying life event allows.
• You may enroll your qualified domestic partner and/or children, and waive medical and/or dental coverage.
• If you do not enroll your domestic partner in life nsurance within the first 60 days of your initial eligibility date, he/she may be subject to evidence of insurability and possible declination of coverage.

Qualified Domestic Partnership Termination

The Declaration of Marriage/Qualified Domestic Partnership form includes an agreement that the employee will notify the Benefits Office if the domestic partnership no longer meets all of the qualifying criteria. COBRA-equivalent coverage is available for the non-employee partner and/or his/her children.

Confidentiality

The Declaration of Marriage/Qualified Domestic Partnership is confidential within limits. As with all benefits records, the Declaration is secure. However, records may be disclosed in response to a court order or subpoena, or through the University's Public Record access process. When a formal request for a record is made, a Benefits Consultant forwards the employee's benefits file to the Public Records Office where non-relevant, non-work related personal information is removed prior to releasing the record.

Background

The University of Washington supports offering both same-sex and opposite-sex domestic partner insurance coverage for all employees. Effective January 2001, the PEBB extended medical, dental and life insurance coverage to same-sex domestic partners only. The PEBB did not extend coverage to opposite-sex partners because it is anticipated that, since this is a much larger group, the costs would be significantly greater. Without financial support from the legislature, such costs would have to be shared by all employees, which would mean higher medical premiums. The PEBB also took into consideration the fact that same-sex partners have no current legal options to marry, whereas opposite-sex domestic partners have this option. The PEBB indicated its interest in continuing to pursue this benefit for all partners, but only with additional funding from the legislature. The UW will continue to work to extend benefits to employees in opposite-sex domestic partner relationships as well.

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