Page 28 - 2022 MLB Umpire Benefit Guide Flipbook 1
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MLB League-Wide Insurance Program
Plan and Summary Plan Description
To the extent that a child does not qualify as a tax dependent under section152of the Code (for
example a child over the age of 18 who is not financially dependent on his or her parent), under
some state tax laws, you will have taxable income equal to the value of the coverage. Although
this income is not actually received by you in your paycheck, it is taxable to you and must be
reported as income on your Form W-2.
Your Employer may also extend coverage for an unmarried dependent child beyond age 26
provided that prior to attaining age 26 he or she was enrolled in the Plan and is incapable of self-
sustaining employment by reason of mental retardation or physical handicap. For a handicapped
child to remain covered, you must submit proof of the child’s inability to engage in self-
sustaining employment by reason of mental retardation or physical handicap within 31days of
the child’sattainmentof the age 26.The proof must bein a form approved by your Employerand
must be resubmitted as required by your Employer.
The Board and/or your Employer may in its sole discretion require proof of dependent status,
including but not limited to affidavits attesting to dependent child status.
Domestic Partner Coverage. Some Employers also extend medical coverage to employees’
domesticpartners and their dependents. Generally, domesticpartners are defined as couples who
are unmarried and unrelated, share a residence, and are emotionally and financially
interdependent. In order to obtain domestic partner coverage, your Employer may require you
and your partner to complete an affidavit. If you elect domestic partner coverage, under current
federal tax laws, you may have taxable income equal to the value of the coverage. Although this
income is not actually received by you in your paycheck, it is taxable to you and must be reported
as income on your Form W-2. See Appendix A for your Employer’s rules regarding domestic
partner coverage.
CESSATION OF PARTICIPATION
In general, coverage under the Plan ends upon the first to occur of the following:
• the date you terminate employment with your Employer;
• the date your Employer ceases to participate in the Plan;
• the date all coverage or coverage for certain benefits is terminated for your particular
employment classification, due to a modification of the Plan;
• the last day of the last period for which any required contribution toward thecost of coverage
was made;
• the date you cease to be eligible for all coverage or coverage for certain benefits provided
that:
o for dependent children who attain age 26, coverage terminateson the first day of the
month following the month in which they turn 26; and
o for an employee who is otherwise ineligible under the Plan but was offered medical
coverage solely on the basis of hisor her “full-time employee” status under the ACA
and not the Plan’s general eligibility rules, coverage will terminate on the last day of
thestability period for which the covered employeewasdetermined to be a“full-time
employee” under the ACA duringa precedingmeasurement period (as determined by
the Board in accordance with 26 C.F.R. § 54.4980H-3);
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