Date of Issue 8/97

Subject: Domestic Partnership

Effective October 1, 1997, benefits-eligible faculty and staff of IIT may enroll same-sex domestic partners in university benefit programs. To enroll, a complete Certification of Domestic Partnership and completed enrollment forms for the desired and eligible coverage must be submitted to Human Resources within 30 days of the date of employment benefit eligibility.

To qualify for coverage under IIT-sponsored benefit plans, an employee and his or her same-sex domestic partner must complete a Certification of Domestic Partnership certifying that they share a residence and have done so for at least six months; have a close and committed personal relationship and intend to remain so indefinitely; share basic living expenses; are not married to anyone; are not related by blood in a way that would bar marriage in the state of Illinois; are both age 18 or older and mentally competent to consent; and are each other’s sole domestic partner and are mutually responsible for each other’s welfare.

Health and dental coverage are available to an employee’s same-sex domestic partner and eligible children, with contributions at family rates. An employee’s contribution to provide health benefits for a domestic partner and children will be the same as for a spouse and children. However, the Internal Revenue Code treats spouses differently with respect to health benefits. The cost of coverage for a spouse is automatically exempt from taxes, but for a person who is not related by marriage, a payment for health benefit coverage is not entitled to tax exemption unless the person is a "dependent" as defined in the Internal Revenue Code. If the domestic partner or his/her children are the employee’s dependents under the Code, the employee must provide the university with a certification to that effect to gain the benefit of the tax exemption. If the domestic partner or his/her children are not the employee’s dependents, the payments for coverage will be treated as follows:

a.	The contribution for health insurance for the domestic partner and/or his/her children will be made on an after-tax basis.
b.	IIT’s contribution for the coverage for the domestic partner and/or his/her children will be considered taxable income to the employee, and the university will withhold state and federal taxes on that amount.

Benefits under IIT’s qualified tuition benefit program are available to an employee’s domestic partner and eligible children of the domestic partner. Tuition benefits provided to a domestic partner and his/her children are taxable income to the employee unless the children are the employee’s or are the dependents of the employee as defined by the Internal Revenue Code.

An employee may receive up to 3 days paid time off from work upon the death of a domestic partner, in accordance with IIT’s bereavement policy. In addition, in accordance with FMLA leave, see Policy C. 6.00, an employee may take up to 12 weeks unpaid leave to care for his or her domestic partner who is seriously ill, or to care for the children of a domestic partner in the event of a serious illness, or for the adoption or birth of a child. Employees should consult with IIT’s Human Resources Department for further information about IIT’s policies during short-term and long- term absences. During this period qualifying as FMLA leave, IIT will continue to make its contribution toward family coverage for insured benefits.

IIT employees may participate in the IIT Flexible Spending Account and receive tax- free reimbursement for out-of-pocket health care and dependent care expenses provided the care is for the employee’s children or the dependents of the employee, according to the definition in the Internal Revenue Code.

Domestic partners and his/her eligible dependents may use IIT facilities, including IIT libraries, housing, student union and athletic facilities, to the same extent as spouses and/or dependents of IIT employees.

It is the policy of IIT to accept the employee’s and the partner’s signature to verify the accuracy of the representations made in the enrollment forms and the Certification of Domestic Partnership. If questions arise at any time, IIT may ask for documentation that the partnership meets IIT’s criteria for eligibility.

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