Page 61 - NWF November Updates

To be eligible to add a person to these group insurance plans an employee and his or her
domestic partner must meet the following eligibility requirements:

• The domestic partners are two adults of the same or opposite sex who have chosen to
share their lives in an intimate and committed relationship, reside together, have resided
together for a minimum of the past six (6) consecutive months, and intend to do so

permanently.
• The domestic partners both must be over the age of 18.
• Neither person may be married to another person.
• Neither domestic partner is related to the other as a parent, child, brother or sister, half
brother or sister, niece, nephew, aunt, uncle, first or second cousin, grandparent, or
grandchild.

• The domestic partners have not been covered under another health plan with a different
domestic partner at any time during the last six (6) months.

Additional implications and conditions of insuring a domestic partner in the group
insurance plan:

• Tax Status: Unless the domestic partner is also considered a dependent for tax
purposes under Section 152 of the Internal Revenue Code, the Internal Revenue Service
currently treats as taxable income to the employee the value (Employer premium
expense) of the medical and/or dental coverage provided domestic partners. This tax
liability does not include any contribution paid by the employee for this coverage.
• Disenrollment: The employee has the obligation to file a statement of disenrollment

with NWF's Human Resources department within thirty (30) days of the earliest of the
death of any domestic partner, or the date on which any of the criteria of a domestic
partner relationship are no longer met.
• End of the domestic partner relationship: Regardless of whether the requisite statement
of disenrollment has been filed, the effective date of the end of the domestic partner

relationship B and therefore the date on which coverage of the domestic partner will
end according to the terms of the plan B will be the earliest of the date on which the
domestic partner died, or the date on which any of the criteria for a domestic partner
relationship are no longer met.
• COBRA benefits: Domestic partners enrolled in NWF's group medical and/or dental
insurance plan(s) will be eligible for continuation of coverage under COBRA.
• Legal implications: Naming a person as a domestic partner may have significant legal

implications, including in the event of termination of the domestic partner relationship,
execution of an Affidavit of Domestic Partner Relationship may be considered in
determining whether a relationship existed for purposes of court ordered payment of
support or division of community property.