Domestic Partner Rights and Responsibilities Act, CA - Life Insurance Issues....

[Guest Empoweryourmind]

Plan year closes 03/31/2005. Our company has employees in several states, including CA and the DPRRA that went into effect 01/01/05 has raised many questions. The first is, (1) can we require an employee to supply a copy of his/her CA State registration, if he/she did not complete an affidavit as required under the former guidelines? If a DP does not obtain registration, advise the ER that registration had been filed and the Employer does not request an affidavit is the Employer in violation? Many of our DP sign-up for life insurance for their DP, however, we do not have validation on file for all dP stating he/she is eligible...who is ultimately responsible 0 EE/ER? Lastly, should we track CFRA and FMLA separate or is a registered or unregistered DP not entitled to the State provisions of FMLA?

Many thanks

[jsb]

As an employer, you can cover whoever you want, as long as your carriers agree and you handle taxation correctly. You are not required to get any proof at all, if you don't want.

FMLA is a federal benefit so a DP is not "entitled" to it. But you can grant DPs the same benefits if you want.

CFRA is a California rule. If the DPs meet the requirements set forth in the California Family Code regarding registration, CFRA is an entitlement and you deny it at your own great peril. If the partners are not registered, there is no "entitlement", but you can grant it if you want. (Granting CFRA to care for a DP does not use up FMLA time that the employee could use for themselves or another qualified family member.)

We require a copy of the state registration papers for mid-year enrollment based on a "qualifying event", eg. registration of the partnership. At initial enrollment or Annual Enrollment, we will use an affidavit. No proof or affidavit? No coverage under the plan.

[Guest jreddi]

On the taxation issue, same-sex registered domestic partners are exempt from the state (California) income tax on the imputed income for health benefits. And ---only in California--- for opposite-sex registered domestic partners to be exempt from state (California) income tax on the imputed income for health benefits one of the partners must be over the age of 62.

I know of no other state --or the Federal government-- that exempts partners from its income tax on imputed income.

John