Application and Terms. A domestic partner shall provide a signed statement indicating that the employee agrees that he or she is required to reimburse the District for any expenditure made by the District for any administrative charges or other costs on behalf of the domestic partner if any of the submitted documentation is found to be incomplete, inaccurate, or fraudulent. Employer-paid health care coverage for the domestic partner and dependents is considered taxable income to the employee unless the domestic partner/dependent is a dependent as that term is defined by Section 152(a) of the Internal Revenue Code. This benefit coverage is subject to federal income tax and must be reported as imputed income on the employee’s Form W-2. The District must pay FICA and Medicare taxes on these amounts and ensure adequate withholding. The non-employee domestic partner does not have rights to continuing coverage under federal law through COBRA. The District shall be indemnified by the employee against any legal action pursued by another party under community property, contract, or family laws.
Appears in 3 contracts
Sources: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement
Application and Terms. A domestic partner shall provide a signed statement indicating that the employee agrees that he or he/she is required to reimburse the District for any expenditure made by the District for any administrative charges or other costs on behalf of the domestic partner if any of the submitted documentation is found to be incomplete, inaccurate, or fraudulent. Employer-paid health care coverage for the domestic partner and dependents is considered taxable income to the employee unless the domestic partner/dependent is a dependent as that term is defined by Section 152(a) of the Internal Revenue Code. This benefit coverage is subject to federal income tax and must be reported as imputed income on the employee’s Form W-2. The District must pay FICA and Medicare taxes on these amounts and ensure adequate withholding. The non-employee domestic partner does not have rights to continuing coverage under federal law through COBRA. The District shall be indemnified by the employee against any legal action pursued by another party under community property, contract, or family laws.
Appears in 1 contract
Sources: Collective Bargaining Agreement