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Domestic Partner and Non-Federally Tax Qualified Dependent* Benefits
*In Accordnace with Section 152 of Internal Revenue Code
Employees may certify a non-federally tax qualified dependent (domestic partner or same-sex spouse) for purposes of receiving University benefits. A non-federally tax qualified partner who is certified shall be considered to be equivalent to a spouse for purposes of University benefits, such as health insurance, dental insurance , vision insurance , life insurance, bereavement or disability leave, tuition waiver, and use of University facilities. Employees may also enroll their domestic partner or same-sex spouse's children for benefits coverage.
In accordance with Internal Revenue Service regulations, payroll deductions for non-federally tax qualified health coverage (medical, dental and vision) will be withheld on an after-tax basis. Also, the value of benefits provided by the University (health) will be taxable income to the employee. Maine Revenue Services has yet to provide guidance on Maine Income Tax withholding regulations on recently passed legislation and therefore, UMS must continue to withhold Maine taxes on the same basis as Federal for same-sex spouses.
Flexible Spending Accounts may not be used for a non-federally tax qualified dependent in accordance with IRS rules.
The University's health plan will be the primary payer (pays first) for all of your non-federally tax qualified dependent's medical services, unless your partner has health coverage on their own through their employment. Active employees and federally tax-qualified spouses can defer enrollment in Medicare B until retirement without penalty. However, domestic partners and same-sex spouses are not recognized the same as tax-qualified spouses under federal tax law. If a non-federally tax qualified dependent defers enrollment in Medicare B from when it is first offered and wishes to elect it at some point in the future, they must wait until the annual general open enrollment period (January through March) with Medicare B coverage effective the following July 1 and the Medicare B premium will be 10% higher for each year that they didn’t elect Medicare B coverage from when it was first offered. Therefore, UMS strongly encourages your partner to contact Social Security Administration and enroll in Medicare A and Medicare B immediately upon eligibility which is usually at age 65 or if disabled.
EMPLOYEE SHARE and TAXATION of DOMESTIC PARTNER HEALTH INSURANCE PREMIUMS
(does not include coverage for employee or other dependents)
Cigna OAP Quality Incentive Plans
Effective January 1, 2013 RiseUp Level 1 Qualified
Full-time Regular Active Employees* Non-represented, PATFA, Service & Maintenance, Police, COLT and UMPSA |
After-Tax |
Taxable |
Copay |
81.98 | 663.32 |
Passive |
87.18 | 705.44 |
Effective January 1, 2013 RiseUp Level 1 NOT Qualified
Full-time Regular Active Employees* Non-represented, PATFA, Service & Maintenance, Police, COLT and UMPSA |
After-Tax |
Taxable |
Copay |
156.51 | 588.79 |
Passive |
166.45 | 626.17 |
Cigna OAP Standard Plans
Full-time Regular Active Employees* AFUM |
After-Tax |
Taxable |
Copay |
87.07 | 570.09 |
Passive |
92.60 | 606.28 |
*Part-time employee rates vary by collective bargaining unit and standard weekly work hours.
Contact the Employee Benefits Center
The above is a brief summary of benefits offered by the University of Maine System. If you have a question about benefits enrollment, call toll-free 866-269-9635 (or 973-3373) or email benefits@maine.edu. Have your Employee ID number for faster service.
Last Updated: January 4, 2013