California Domestic Partnership Benefits: Registration, Enrollment, Imputed Tax, and Retirement Programs Overview

1. DOMESTIC PARTNERSHIPBENEFITSOVERVIEW California State Polytechnic University Pomona

2. OVERVIEW Definition & Registration Benefits Enrollment Imputed Tax Liability Voluntary Benefits Retirement Programs Termination of Domestic Partnership Resource Information

3. DEFINITION OF DOMESTIC PARTNERSHIP A California domestic partnership is a legal relationship available to same-sex couples and to certain opposite-sex couples: • Same-Sex domestic partnerships • Both must be at least 18 years of age • Opposite Sex domestic partnerships • One or both is over age 62

4. DOMESTIC PARTNERREGISTRATION A domestic partnership is established when persons meeting the specified criteria file either a Declaration of Domestic Partnership or a Confidential Declaration of Domestic Partnership with the California Secretary of State. • California Family Code Section 297 • Website: http://www.sos.ca.gov • Registration of Domestic Partnership • Register with California Secretary of State • Declaration of Domestic Partnership - Form: SEC/STATE NP/SF DP-1 • Website: http://www.sos.ca.gov/dpregistry

5. BENEFITS If you are a benefits eligible employee under California State University, you have access to same benefits for your domestic partner as spouse. Some benefits examples are: • Access to family health insurance plans • Access to CSU-Voluntary insurance policies • Access to Fee Waiver benefits • Sick care and similar family leave • Access to survivor pension benefits.

6. BENEFITS ENROLLMENT PERIOD • Enrolling Domestic Partner, Children and/or Other Eligible Dependents: • Enroll within 60 days of receipt of Certificate of Domestic Partnership • Enroll during Open Enrollment • Enroll within 60 days of permitting life event

7. REQUESTING BENEFITS ENROLLMENT • Submit Declaration of Domestic Partnership (DP) Certification • DP Dependent Certification • submit this if claiming DP as a dependent or if no longer claiming DP as dependent • Submit Benefits Enrollment Worksheet • Provide Social Security Number (SSN) for DP • Provide SSN & copy of birth certificate for children and/or other dependents (must be under age 26) • Sign official enrollment forms

8. IMPUTED TAX LIABILITY The federal government imposes taxes (Federal/FICA) based on the value of benefit for adding domestic partner to your health coverage. Health and Dental benefits are taxable to employee Vision benefits are not taxable

9. EXAMPLE TAXABLE VALUEOF BENEFIT Employee coverage for self only (Employer cost) Kaiser Premium – Employee Only $566.00 Delta Dental Premium – Employee Only $ 46.63 Total Premium – Employee Only $612.63 Employee adds DP (Employer Cost) Kaiser Premium – Employee + 1 $1,182.22 Delta Dental Premium – Employee + 1 $ 87.97 Total Premium – Employee + 1 $1,270.19 Taxable Value: $1,270.19-$612.63 = $657.56 The difference in total premium costs = $657.56, taxable amount to employee

10. COST OF TAX Employee + Domestic Partner Health Care Premium Difference $ 657.56 Additional Federal Tax $ 164.39 Additional Social Security $ 40.77 Additional Medicare Tax $ 9.53 ________________________ Total Tax $ 214.69 Tax withholding is on one-month lag

11. VOLUNTARY BENEFITS • HCRA/DCRA (Health Care Reimbursement Account/Dependent Care Reimbursement Account) • Must be claimed as a tax dependent • For more information, visit systemwide benefits portal: http://www.calstate.edu/hr/benefitsportal • Other CSU Systemwide Voluntary Insurance Programs & Benefits • http://www.calstate.edu/hr/benefitsportal

12. RETIREMENT PROGRAMS • CalPERS retirement benefits (minimum 5 years of CalPERS-service and age 50) • Continued CSU health coverage (if retired within 120 days of separation) • Survivor Benefits (must be registered for DP one year prior to retirement) • Retirement Allowance • CalPERS website: http://www.calpers.ca.gov • PST (Part-Time Seasonal Temporary) Retirement Program – 457/Retirement Saving Program • If not eligible for CalPERS membership, the employee contributes into PST Retirement Program • PST website: http://www.sppforu.com

13. TERMINATION OFDOMESTIC PARTNERSHIP A domestic partnership can be terminated under certain conditions by filing a Notice of Termination of Domestic Partnership with the California Secretary of State. • Termination of domestic partnership • California Family Code section 299 • Submit Form NP/SF DP-2 to the State of California • Mandatory deletion of domestic partner and dependents from coverage • Submit request to the Benefits Services to delete dependent(s). Mandatory deletion from coverage 1st day of month following termination of partnership

14. RESOURCE INFORMATION State of California Secretary of State Declaration of Domestic Partnership http://www.ss.ca.gov/dpregistry CalPERS Website Information http://www.calpers.ca.gov (type ‘domestic partner’ in search tool) PST Retirement Program Website http://www.sppforu.com Cal Poly Pomona Benefits Website http://www.csupomona.edu/hr (click on ‘Benefits’) CSU Systemwide Benefits Portal http://www.calstate.edu/hr/benefitsportal

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