New State of Wisconsin provisions that allow State and UW employees to add a domestic partner (of the same or opposite sex), a partner's child, and/or an adult child to your benefit programs, including health insurance, are effective January 1, 2010. In order to qualify, domestic partners must meet the certain conditions, must submit an Affidavit of Domestic Partnership to ETF and your payroll representative, and complete applications for the benefit programs in which you would like to enroll your domestic partner. For more in-depth information regarding this new benefit, please see the Employee Trust Funds Domestic Partner Q & A at: http://etf.wi.gov/publications/et2370.pdf or contact DOM HR/Payroll at 263-9078, grh@medicine.wisc.edu.

Please be aware that if you add a dependent to your health insurance coverage who does not qualify as a tax dependent under the IRS tax code, the Fair Market Value of the UW contribution is considered a taxable fringe benefit (known as "imputed income") and is subject to tax withholding. This fringe benefit will increase your taxable income as well as decrease your net pay. The Office of Human Resources has developed an imputed income calculator to assist with estimating the tax implications of extending health insurance coverage to a domestic partner or eligible adult children under age 27. http://www.bussvc.wisc.edu/ecbs/2010/imputed_income.html The UW Employee Benefits office can answer general questions at 262-5650 or benefits@ohr.wisc.edu. For specific questions regarding the tax implications for your individual situation, please consult an income tax professional.