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The Fund assumes that a participant’s domestic partner is not a dependent, as defined by Code section 152(a)(9), unless the participant establishes to the Fund that the domestic partner is a dependent.

The Fund permits two alternative methods of establishing that a domestic partner is a dependent: (1) a participant provides his or her prior year’s Form 1040 reflecting that the domestic partner has been claimed as a dependent or (2) a participant executes a written certification that the domestic partner qualifies as the participant’s dependent in accordance with the support test promulgated by the IRS.

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The Chief Financial Officer of the Fund has projected that the minimum annual cost of providing domestic partner coverage for all of the Fund’s constituent units, including payment of the employment taxes, will be less than 2 percent of the Fund’s annual benefit expenditures.

The Chief Financial Officer has projected that the maximum annual cost of providing domestic partner coverage for all of the Fund’s units, including payment of the employment taxes, will range between 2.88 percent and 3.31 percent of the Fund’s annual benefit expenditures.

Specifically, the certification states that the participant and the participant’s domestic partner reside in the same household during the participant’s tax year, that the participant provides more than half of the domestic partner’s support, and that, consistent with section 152(b)(5) of the Code, the relationship does not violate local law.

The Fund recognizes that where the domestic partner is not a dependent of the participant, the value of the domestic partner’s health coverage is income and wages to the employee participant.

The Fund is fully responsible for the enrollment, processing, and administration of benefits.

Employers do not receive any information regarding eligibility or coverage of particular employees, nor do employers receive any information regarding employees’ elections for coverage of dependents or domestic partners.Contributions to the Fund by employers are required under the terms of their respective collective bargaining agreements.Employer contributions are remitted to the Fund to support all benefit programs and to satisfy the administrative expenses of the Fund.This ruling dealt directly with health plans that covered domestic partners of employees.However, its analysis would also apply to retirement and other employee benefit plans, and to individuals who are parties to a same-sex marriage recognized by their local jurisdiction.Contribution rates for each plan unit are calculated actuarially at the direction of the trustees to support the benefits for each respective plan unit, although the Fund’s assets are pooled and the Fund is liable for all expenses of all of its constituent plan units.

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