FAQ - Civil Union Act/Domestic Partnership Act

1. What is required to obtain a Civil Union License from a New Jersey local registrar?
   
   A list of requirements, application form, and registration instructions are available on the New Jersey Department of Health and Senior Services website.

2. I am currently in a registered same-sex domestic partnership? Am I required to now enter into a civil union?
   
   No. You may continue to have the rights afforded to domestic partners under the Domestic Partnership Act. More information is available through the Division of Pensions and Benefits website.

3. How is the Domestic Partnership Act affected?

   Due to the implementation of the Civil Union Act, the Domestic Partnership Act has been amended such that the State of New Jersey will only allow new domestic partnership registrations to individuals age 62 or older. 

4. The Civil Union Law says that certifications from other jurisdictions are acceptable in the State of New Jersey. What are the other jurisdictions?
   
   Civil unions formed in the states of Connecticut and Vermont, and same-sex marriages performed in Massachusetts, Belgium, Canada, the Netherlands, South Africa, and Spain will be recognized by the State of New Jersey. Domestic partnerships formed in California will also be recognized by the State of New Jersey. Contact the Division of Pensions and Benefits for same-sex relationship requirements in jurisdictions other than those listed.

5. How do I add my civil union partner/same-sex domestic partner to my health benefits?
   
   Within 60 days of the date of the Civil Union Certificate or Domestic Partner Certificate, or a valid certification from another jurisdiction that recognizes same-sex civil unions or domestic partnerships, complete a State Health Benefits Program Medical Application and the State Health Benefits Program Dental Application and mail the completed applications, along with a copy of the Certificate, to: Payroll Services, 65 Davidson Road, room 317, Busch Campus, Piscataway, NJ 08854.  Coverage will be effective as of the date of the Certificate. You may also add your civil union/same-sex domestic partner to your coverage during the regular open enrollment period, which is every October for an effective date of the following January 1.

6. Can I add the children of my civil union/same-sex domestic partner to my health and dental benefits?
   
   Yes, if the children of your civil union/same-sex domestic partner are single, under the age of 23, live with you, and are substantially dependent upon you for support.  You will have to file an Affidavit of Dependency to add your civil union/same-sex domestic partner’s children to your coverage, in addition to the State Health Benefits Program Medical Application and/or the State Health Benefits Program Dental Application.

7. Why are health benefits for my civil union/same-sex domestic partner considered a taxable benefit creating imputed income to me?
   
   The federal tax code does not automatically recognize a civil union/same-sex domestic partner as a dependent for tax purposes. Therefore, Rutgers must treat the civil union/same-sex domestic partner benefit premiums as taxable to you and withhold federal income, Social Security, and Medicare taxes on its value. If you believe that your civil union/same-sex domestic partner meets the federal tax code criteria for a dependent, you can provide a certification to Payroll Services by using the Employee Tax Certification – Civil Union/Domestic Partner Benefit. Retirees must use the Retiree Tax Certification - Civil Union/Domestic Partner Benefit form.
   
   
8. How is imputed income for my civil union/same-sex domestic partner’s health benefits coverage calculated?
   
   The imputed income is the full premium for Single coverage. There is no reduction based on the 1.5% contribution for health/prescription premiums.
   
   
9. I live in New Jersey.  Are civil union/same-sex domestic partner benefits taxable under state income taxes?
   
   The civil union/same-sex domestic partnership benefit is not subject to state income tax, only federal taxes as detailed above. An imputed income chart for civil union/domestic partners is available online.
   
   
10. I do not live in New Jersey.  Are civil union/same-sex domestic partner benefits taxable under my state income taxes?
    
    You should check with your state’s tax agency to determine if the civil union/same-sex domestic partner benefit will be subject to state taxes.
    
    
11. Will my dependents be eligible for COBRA?
    
    Yes. The State Health Benefits Program considers a civil union/same-sex domestic partner and dependent children as eligible dependents for COBRA coverage.
    
    
12. Will I be able to cover my civil union/ same-sex domestic partner for health benefits when I retire?
    
    Yes. Benefits for your civil union/same-sex domestic partner will be subject to federal income, Social Security, and Medicare taxes. You should expect to have to pay these taxes based on the imputed income for the civil union/same-sex domestic partner’s coverage. An imputed income chart for retirees is available online.
    
    
13. Can I make pre-tax payments under IRS Section 125 (Tax$ave) for the cost of my civil union/same-sex domestic partner partner benefits?
    
    Tax$ave is a federally taxable benefit. Therefore, you cannot use pre-tax dollars to pay for civil union/same-sex domestic partner benefits. You will still be able to use pre-tax dollars to pay for the cost of coverage that does not include your civil union/same-sex domestic partner.
    
    
14. What are the actual pension implications of the Civil Union Law?
    
    For ABP, PERS, and PFRS members, the Civil Union Act adds a same-sex civil union partner to the definition of spouse, widow, widower, and eligible same-sex domestic partner. For PERS members, a civil union partner qualifies for survivor benefits in the same manner as a spouse. For PFRS members, the statutory survivor's benefit, provided upon the death of the employee or retiree, can be paid to a surviving civil union partner in the same manner as is done for a surviving spouse or eligible same-sex domestic partner.

    For a detailed list of benefits changes and details, please see Fact Sheet #75. For a detailed list of benefits changes and details for the Domestic Partnership Act, please see Fact Sheet #71.

15. Where can I find forms and other resources that are referred to in this document?
    
    Forms and other resources are available on the Division of Pensions and Benefits website or by calling UHR at 732-932-3020, ext. 4077.

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Last Updated: 07/03/2007