Eugene School District 4J

A: Yes, 4J allows domestic partners and/or their dependents to be covered on our plans.  Keep in mind that additional taxes are assessed on the value of this coverage.  This is a federal law by which 4J must abide. 

A: Below are the criteria in order to be considered an eligible domestic partner.  You must complete the Affidavit of Domestic Partnership when you add your partner to your plan.

1. Both are at least 18 years of age
2. Are responsible for each other’s welfare and are each other’s sole domestic partner
3. Are not married to anyone and either has not had a spouse or another domestic partner within the prior six months (if previously married, the six month period starts on the final date of divorce)
4. Share a close personal relationship and are not related by blood closer than would bar marriage in the State of Oregon
5. Have jointly shared the same regular and permanent residence for at least six months
6. Are jointly financially responsible for basic living expenses defined as the cost of food, shelter, and any other expenses of maintaining a household (financial information must be provided if requested).

A: Because the federal government does not recognize the relationship of “domestic partner”, they consider your ability to get this coverage via your employer a form of additional compensation which they consider taxable income.  The value of the insurance coverage (or the price that would be charged for that level of coverage out on the open market) is determined by actuaries and a chart of values is provided to the employer.  These values get calculated into your paycheck as “imputed income” and tax is withheld accordingly.  You don’t actually get any additional cash in your paycheck, but the value of the insurance is noted in the earnings column and taxes are withheld as if you had earned that much more income.

A: There are many variations that affect the value of the additional coverage, such as which plan you’re on, which employee group you’re in, and how many people you are adding to the plan (you are allowed to add your partner’s dependents as well).  Beyond the value of the insurance, there are many variations that affect the amount of tax withheld, such as your income level and the number of dependents claimed on your W4.  You can determine the value of the coverage you are considering (i.e., the amount of “imputed income” that would be added to your earnings for the purpose of calculating your tax withholding) with the help of this document.  Benefits and payroll staff are unable to provide you with an estimate of your additional tax withholding.  You may wish to contact a professional tax advisor.

A: 4J is required to withhold additional taxes for both state and federal.  However, depending on your circumstances, there may be a way to claim this on your state tax return and possibly recoup some or all of the additional state taxes assessed on domestic partner coverage.  Consult a professional financial advisor or tax preparer to learn more about this.  The EAP can be a helpful resource to find a trustworthy financial professional and possibly have this question addressed at reduced or no charge.

A: Yes, as long as you submit the Affidavit of Domestic Partnership declaring your relationship to the child’s parent. Your partner is not required to be on your plan in order to cover your partner’s child(ren). Covering children of your domestic partner will also require 4J to withhold imputed tax.  

A: Yes, as with any other relationship, you can only make changes to your plan during the annual Open Enrollment period, or within 31 days of a QSC event.  Under OEBB rules, you must live with your partner for 6 months in order to establish a domestic partnership, therefore the 6-month anniversary of the day you moved in together would be the QSC date for a new domestic partnership. Here is a list of other Qualifying Events for a Midyear Change. You can also add your domestic partner when you are a new hire or newly benefit eligible employee.

A: Submit a completed Affidavit of Domestic Partnership along with the completed Midyear Change Form, if you are adding them within 31-days of the qualifying event, to the Human Resource department or by emailing them to hr_benefits@4j.lane.edu.

If you want to add them during Open Enrollment, you will still need to submit a completed Affidavit of Domestic Partnership to the Human Resource department, but can add them to your benefits while completing Open Enrollment (August 15^th – December 15^th).

If you would like to enroll them when you are a new hire or newly benefit eligible employee, include their information on the dependents page or your New Hire Benefit Enrollment packet and submit a completed Affidavit of Domestic Partnership along with your enrollment paperwork.