Human Resources
Domestic Partner Health and Dental Benefits
The State of Iowa offers its non-contract employees and employees represented by AFSCME, PPME and UE/IUP the ability to enroll their same sex or opposite sex domestic partner in their state employee health and/or dental insurance.
Eligibility
The State of Iowa employee must be benefit-eligible to cover a domestic partner for health and dental coverage and meet the conditions outlined in the Affidavit of Domestic Partnership.
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Domestic Partner’s Eligible Dependent Children
The domestic partner’s children may be covered under the state’s health and dental plans as long as the children meet the state’s definition of an eligible dependent child for health and dental insurance coverage.
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Enrollment
To enroll a domestic partner and his/her children, the employee and domestic partner must complete the Affidavit of Domestic Partnership. In addition to completing the affidavit, the employee must also enroll the domestic partner and children in health and/or dental coverage. The affidavit and enrollment must be completed with 30 days of each other.
For current employees, the effective date for coverage will be the first of the month following the employee's signature on the insurance applications. For new hires that claim domestic partnership, the effective date will be when the employee is eligible for coverage (first of the month following 30 days of employment).
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Health and Dental Premiums
There are no additional premium contributions for enrolling a domestic partner or the domestic partner’s children. The employee pays the employee-share of family coverage for the health and/or dental plans elected.
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Tax Consequences of a Domestic Partner and Children Enrolled in Health and Dental Benefits
A domestic partner enrolled in health and/or dental coverage may qualify as a “tax dependent” per the IRS provided certain qualifying conditions are met. If the domestic partner qualifies as a tax dependent per the IRS regulations, the employee will not pay any additional tax to cover the dependent. On the other hand, if domestic partner does not qualify as a tax dependent the added value of providing them health and dental coverage is taxable to the employee.
There are tax consequences to the employee if the domestic partner’s eligible dependent children are enrolled in the state’s health and dental insurance. The employee is taxed on the amount (the added value) that provides coverage for the domestic partner’s dependent children.
More information about potential tax consequences in enrolling your domestic partner in health and/or dental coverage is available at the Tax Treatment of Dependents Enrolled in Health & Dental Coverage website.
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Qualified Life Events
When an employee enrolls the domestic partner and dependent children in health and/or dental insurance, the elections remain in effect to the end of the calendar year. The employee cannot make any changes until the next enrollment and change period unless he/she experiences a qualified life event and the benefit change requested is consistent with the event. Additional information on qualified life events is available at the DAS Qualified Life Events website.
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Termination of Coverage
If the domestic partner relationship is terminated, the employee must complete an Termination of Domestic Partnership and cancel coverage. Coverage for the domestic partner and his/her children will terminate at the end of the month that the personnel assistant receives the necessary signed insurance application/change notification. The termination affidavit and the insurance change must be signed within 30 days of the insurance change.
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COBRA
The former domestic partner and his/her dependents will not be eligible for COBRA and will not be notified of termination. COBRA will not be offered to a domestic partner or his/her children if the employee terminates employment, or if the domestic partner’s dependents have an event that makes them ineligible for your plan.
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Last updated 01/04/2012