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Domestic Partnership Benefits

Frequently Asked Questions (FAQs)

Effective January 1, 2015, Metro began offering medical, dental, vision, dependent life

insurance and flexible spending benefits (FSAs are limited to qualified tax dependents

only) to domestic partners of Metro employees and pensioners to the extent permitted

by applicable law, and unless prohibited by a contractual agreement between the

A domestic partner is a person with whom a Metro employee or pensioner shares a

committed relationship with and includes same and opposite sex partners. The partners

must share a primary residence and have chosen to share one another’s lives in an

intimate and committed relationship of mutual caring that is intended to be life-long.

Additional requirements include:

 Both partners are over the age of 18;

 Both adults have shared a primary residence for the preceding 365 days;

 Both adults are jointly responsible for basic living expenses as demonstrated by a

signed Declaration of Domestic Partnership demonstrating financial

interdependence;

Qualified domestic partners may be added within 60 days of an eligible change in status

event or active employees may add during an Annual Enrollment period. You must

contact Metro Human Resources to schedule an appointment to complete the

necessary forms and provide documentation to support your relationship. Benefits will

be effective the date of the eligible change in status event or if enrolled during Annual

Enrollment, January 1, of the following year. Pensioners may only add their domestic

partner and his/her partner’s dependent children within 60 days of an eligible change in

status event.

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What Documentation Must I Provide to Add my Domestic Partner?

 Joint ownership of a primary residence or joint tenancy of a residential lease;

 Copy of a utility (water, gas, or electric) invoice listing both domestic partners;

 Joint ownership of an automobile (auto registration, joint auto insurance);

 Joint bank or credit account;

 Joint liabilities (e.g. credit cards or loans, etc.);

 A will or trust designating the domestic partner as beneficiary;

 A retirement plan or life insurance policy beneficiary designation form designating

the domestic partner as beneficiary;

 A signed durable power of attorney to the effect that the employee and the domestic

partner have granted powers to one another;

charged for opposite-sex spouses. However, your premiums may be taxed differently

depending upon whether your domestic partner is your tax dependent.

If your domestic partner is not your tax dependent as defined by IRS Code Section 152,

the value of benefits coverage paid by Metro is considered wages for federal and/or

state tax purposes and are required to be included in your gross income (as imputed

income). In addition to imputed income calculations, the difference that you will pay

between the single premium and family premium will be paid by you on a post-tax basis.

This means the single premium amount will be deducted from your paycheck before

payroll taxes are calculated, but the difference between the family premium and single

premium will be deducted from your paycheck after payroll taxes are calculated –

month for the coverage. The $398 will be subject to the following tax treatment:

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If your domestic partner does qualify as your tax dependent, the value of health

coverage provided by the plans will not be considered wages for tax purposes and your

premiums can be paid on a pre-tax basis. In other words, in the example above, the

entire $398 monthly premium will be deducted from your pay before payroll taxes are

calculated.

You are required to complete and submit the Certification of Domestic Partner Tax

Status form to Metro Human Resources in order to provide Metro with the tax status of

partners and, under IRS regulations, is generally treated as taxable income to the

employee or pensioner. Imputed income is separate from, and in addition to, your

premium cost. Imputed income is subject to both federal and FICA taxes and will be

included on your W-2 (or 1099-R for pensioners).

Here’s an example of how imputed income will impact earnings reported on the W-2 for

an employee enrolled in the BCBST PPO whose domestic partner or his/her child(ren)

are not a tax dependent of the employee. (This treatment would apply to medical,

dental and vision benefits). Remember that Metro pays 75% of the total medical

premium and you pay only 25% of the premium.

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$8,352 will be included as taxable earnings on your W-2, and this amount will be subject

to both federal and FICA taxes.

I am Enrolled in the HealthCare Flexible Spending Account. Can I Submit my

Domestic Partner’s Claims for Reimbursement?

Generally, the answer is no. Under IRS rules, claims can only be reimbursed for the

can claim your domestic partner as a tax dependent, then you may be able to submit

your domestic partner’s claims for reimbursement.

If you die and your domestic partner will receive a survivor pension benefit, coverage

will continue. If no survivor benefit is payable to your domestic partner, coverage will

continue until the end of the month in which you die and your partner will be offered

COBRA continuation coverage.

What Happens if I Terminate my Relationship with my Domestic Partner?

As stated in the Declaration of Domestic Partnership form, you must complete a

Termination of Domestic Partnership form and file it with Metro Human Resources

within 30 days of the termination of the partnership. Coverage will terminate on the date

I complete the Termination form and COBRA continuation coverage will be offered. If

you fail to notify Metro Human Resources within 30 days of the termination of the

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