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Part I Section I: Salary and Benefit Provisions for Active Faculty

A-20 Legally Domiciled Adults (LDA)

  1. An adult legally domiciled with a member of the faculty will be qualified to receive benefits under these Statutes and this Appendix if one of the following two sets of conditions is met:
    Category A: Domestic Partners
    1. The LDA has lived in the same primary residence as the member of the faculty for a period of time no less than six months;
    2. The LDA intends to continue to live in the same primary residence as the member of the faculty;
    3. The LDA shares a close, personal relationship with the member of the faculty;
    4. The LDA is jointly responsible for living expenses with the member of the faculty;
    5. The LDA is not married, nor is related to the member of the faculty by blood in any way that would bar legal marriage in the State of New York.
    6. The LDA is 18 years of age or older; and
    7. The LDA is not receiving benefits from any other employer
    Category B: Dependents
    1. The LDA is a dependent parent or an adult child no longer eligible for benefits of the member of the faculty;
    2. The LDA lives in the same primary residence as the member of the faculty;
    3. The LDA is claimed as the faculty member’s tax dependent; and
    4. Meets the definition of dependent under section 152 of the Internal Revenue Code during the period of coverage;
  2. A member of the faculty is eligible to nominate a LDA for benefits purposes only if the faculty member does not currently claim benefits for a spouse. A member of the faculty may not have more than one LDA qualified for benefits purposes at any given time.
  3. To nominate a LDA for benefits purposes, the member of the faculty must complete a form designed for this purpose available from the Office of Human Resources. This form must contain the original signatures of both the member of the faculty and the LDA and must be accompanied by documentation sufficient to demonstrate that the LDA is qualified to receive benefits under one of the two categories set forth in section (a) above.
  4. Tax Implications
    1. The University will administer benefits for LDAs in conformance with all relevant tax laws. This treatment includes, but is not limited to, imputation of income of the value of a benefit, less any applicable after-tax contributions for all non-tax LDAs. This determination shall be made under relevant tax requirements as imposed by the Internal Revenue Code, its regulations and rulings as applicable. Furthermore, to the extent contributions are required for coverage of an LDA or an LDA and his or her dependent children such contributions shall be made on an after-tax basis only.
    2. The foregoing shall apply to medical, dental, and vision plan benefits, and Tuition Remission for both active and retired faculty members.