Benefit Options for
UW Employees with Domestic Partners

Domestic Partner Benefit Provisions Background

Effective January 1, 2010, provisions within state budget bill 2009 Wisconsin Act 28 permit same sex and opposite sex domestic partners to be treated similarly to spouses for the Wisconsin Statute § Chapter 40 benefit programs administered by Employee Trust Funds (ETF).

Chapter 40 benefit programs include the State Group Health Insurance Program, the Wisconsin Retirement System (WRS), the Wisconsin Deferred Compensation Program (WDC), State Group Life Insurance and other related programs. These provisions became effective on January 1, 2010, which was the first possible effective date of a domestic partnership for Chapter 40 benefit purposes. For more information, see ETF publications Domestic Partner Benefits, ET-2166 and Domestic Partner Benefits Under Chapter 40 of the Wisconsin Statues FAQ, ET-2370.

Domestic partners must meet all of the following conditions:

  • Be at least 18 years of age and otherwise competent to enter into a contract;
  • Neither individual is married to or in a domestic partnership with another person;
  • Neither individual is related by blood in any way that would prohibit marriage under Wisconsin law;
  • The two individuals consider themselves to be members of each other's immediate family;
  • The two individuals agree to be responsible for each other's basic living expenses;
  • The two individuals share a common residence.

Filing an Affidavit of Domestic Partnership:

  • It is important that you submit an Affidavit of Domestic Partnership form (ET-2371) to ETF, even if you are not planning to put your domestic partner on your health insurance. If you do not file an Affidavit for a Chapter 40 domestic partnership, ETF will have no record that you have a domestic partner. The Affidavit of Domestic Partnership cannot be accepted after the date of death of the employee. 

    Without an Affidavit on file, there could be serious consequences for your domestic partner and his/her dependents in regard to their benefits. For example, without an Affidavit your domestic partner would not be eligible for WRS survivor benefits in the event that you die without having filed a beneficiary designation form with ETF designating your partner (even if you have registered your domestic partnership on the Chapter 770 registry).
  • The Chapter 40 definition of domestic partnership is different and separate from the definition of domestic partnership used for enrollment in the domestic partner registry under Wisconsin Chapter 770.

    ETF Domestic Partnership Forms:
    Affidavit for Domestic Partnership, ET-2371
    Affidavit of Termination of Domestic Partnership, ET-2372

Domestic Partner Requirements

Complete the following steps to establish a domestic partnership for Chapter 40 benefit purposes:

1. Review Domestic Partner Benefits, ET-2166, a detailed brochure regarding domestic partnership benefits.

2. Review the Imputed Income and Health Insurance Benefits page.

3. Complete the Affidavit of Domestic Partnership form to establish a domestic partnership for State of Wisconsin (Chapter 40) benefit purposes. To have your Domestic Partnership effective January 1, 2010, your Affidavit must be submitted and accepted by Employee Trust Funds (ETF) on or before December 30, 2009.

Affidavit for Domestic Partnership, ET-2371 | Submit to ETF
Affidavit for Domestic Partnership, ET-2371
Complete this affidavit with date, signatures and notarization:
a. Send the original notarized affidavit to ETF at the address on the top of the form. You may submit the notarized affidavit to ETF by fax at (608) 267-4549. The facsimile must be complete and legible; ETF may request the original document if necessary.
b. Retain copies of the notarized affidavit for submission with insurance applications and for your records.
c. ETF will send you an acknowledgement letter indicating that your Affidavit for Domestic Partnership has been accepted.
d. Attach a copy of the affidavit and your acknowledgement letter to your new insurance applications.

See the following insurance application instruction pages for deadline details:

State Group Health Insurance
EPIC Benefits+
State Group Life Insurance

Imputed Income and Health Insurance Benefits

Please review the Imputed Income and Health Insurance Benefits page.


Domestic Partner Benefit Plan Options

State Group Health Insurance

Coverage will be available for a domestic partner and his/her eligible children.  A domestic partner is treated like a spouse for purposes of the benefit programs administered by Employee Trust Funds (ETF). Please review the State Group Health Insurance instruction page.

EPIC Benefits+

Coverage will be available for a domestic partner and his/her eligible children.  Please review the EPIC Benefits+ instruction page.

Anthem Dental Insurance

Coverage is available for a domestic partner and his/her eligible children. Please review the Anthem Dental Insurance page.

Vision Insurance

Coverage is available for a domestic partner and his/her eligible children. Please review the VSP Vision Care page.

Income Continuation Insurance (ICI)

This plan covers employees only. No coverage is available for a spouse or domestic partner.

State Group Life Insurance

A domestic partner is treated like a spouse for purposes of the benefit programs administered by Employee Trust Funds (ETF). Please review the State Group Life Insurance instruction page.

Individual & Family Group Life Insurance

Coverage is available for a domestic partner and his/her eligible children.

University Insurance Association Life Insurance (UIA)

This plan covers employees only.  No coverage is available for a spouse or domestic partner.

UW Employees, Inc. Life Insurance

This plan covers employees only.  No coverage is available for a spouse or domestic partner.

Accidental Death & Dismemberment Insurance (AD&D)

Coverage is available for a domestic partner and his/her eligible children.

Employee Reimbursement Accounts (ERA)

Please review the ERA page and the questions and answers below:

ERA Questions: Domestic Partner | Source: ETF ERA FAQ
Q: Can I use the Employee Reimbursement Account program to pay the qualifying medical expenses of my domestic partner or his/her dependents?

A: No, federal tax regulations do not allow the use of flexible benefit plans to pay for a domestic partner’s (or domestic partner’s child’s) qualifying medical expenses on a pre-tax basis unless the domestic partner or child qualifies under the Internal Revenue Code as a tax dependent at the time the expense was incurred.

Q: How can I determine if my domestic partner or adult child qualifies under the Internal Revenue Code as my tax dependent?

A: In order to be considered a tax dependent, your domestic partner must meet the federal qualifications for a "qualifying relative."  Please see IRS Publication 501 or the IRS Form 1040 Instructions, pages 17-20, for more information.

In general, the IRS requires that a "qualifying relative" meet four tests:

  • The person does not meet the "qualifying child" tests;
  • The person must live with you all year as a member of your household (and your relationship must not violate local law);
  • The person’s gross income must be less than $3,650 for the year. (However, under Internal Revenue Service Notice 2004-79, this gross income limit does not apply for purposes of determining tax dependent status when you are covering the person on your health insurance policy. For health insurance purposes, the domestic partner only needs to meet the remaining three tests to be a qualifying relative).
  • You must provide more than half of the person’s support for the year.

The list above should not be used as the sole source of information for determination of your domestic partner’s tax status. ETF staff cannot provide you tax advice. The IRS's tests are described in detail in IRS Publication 501. In addition, you should consult with your tax advisor or the IRS if you have questions on how the federal rules apply to your situation.

NOTE: Any individual who meets the criteria of a "qualifying child" or "qualifying relative" must also meet the definition of "DEPENDENT" under the Uniform Benefits contract to be covered on your health insurance policy.

Q: Can I use the Employee Reimbursement Account program to pay for the dependent care of my domestic partner’s dependent child?

A: No, federal tax regulations do not allow the use of flexible benefit plans to pay for dependent care of a domestic partner’s child on a pre-tax basis unless the child qualifies under the Internal Revenue Code as the employee’s tax dependent at the time the care expense was incurred.

Wisconsin Retirement System (WRS)

Effective January 1, 2010, a domestic partner is treated like a spouse for purposes of the benefit programs administered by Employee Trust Funds (ETF). For more information, see ETF publications Domestic Partner Benefits, ET-2166 and Domestic Partner Benefits Under Chapter 40 of the Wisconsin Statues FAQ, ET-2370.

Long Term Care Insurance

Please review ETF's Long Term Care Insurance page.

Family and Medical Leave Act (FMLA)

Employees cannot use federal FMLA leave to care for a domestic partner with a serious health condition.

Wisconsin Family and Medical Leave Act (WFMLA)

Domestic partners are included under the Wisconsin Family and Medical Leave Act (WFMLA).  Employees may request WFMLA leave to care for a seriously ill domestic partner or the domestic partner’s parents.  The provision does not extend to a domestic partner’s children unless the children are legally adopted by the employee.