Change in HSA Elections. If HSA benefits are selected under Section 6.b. of the Adoption Agreement and you have elected to make HSA contributions on a pre-tax basis under the Plan, then notwithstanding anything to the contrary in this summary, you may increase, decrease or revoke your HSA benefits election on a prospective basis at any time during the Plan Year in accordance with the Plan’s administrative procedures. Can I pay for domestic partner benefits through the Plan? The booklets and/or certificates of coverage provided to you by the insurance company or third party administrator that is underwriting or administering the Qualified Benefits of Section 6.a. of the Adoption Agreement will tell you whether or not the Plan provides coverage for domestic partners. If domestic partner coverage is offered, you may be able to cover your domestic partner and the dependents of your domestic partner. The domestic partner’s share of the premiums for these benefits, however, cannot be paid on a pre-tax basis under this Plan unless the domestic partner (and likewise, the dependents of the domestic partner) qualifies as a “dependent” for income tax purposes under Internal Revenue Code Section 152. Also, you can make a claim for expenses of a domestic partner (and his or her dependents) under the Health FSA only if they have dependent status under the Internal Revenue Code. The IRS requires your Employer to report the fair market value of your domestic partner’s (and his or her dependents) cost for coverage as taxable income to you (either by requiring their premium cost to be paid on an after- tax or imputed income basis) unless the domestic partner (and dependents) qualifies as your dependent for federal income tax purposes. You should consult with your tax advisor as to whether or not your domestic partner qualifies as a dependent for federal income tax purposes. Caution: state laws may require different state income tax treatment. Can I pay for my Same-Sex Spouse’s benefits through the Plan on a Pre-Tax Basis? Yes. Beginning on and after July 26, 2013, the definition of “Spouse” under the Plan shall mean an individual, including an individual of the same sex, who is legally married to you, provided the marriage was validly entered into and designated as “marriage” in a state whose laws authorize such marriage, even if you are living in a state that does not recognize the validity of same-sex marriage. The term “Spouse” will not include individuals (whether of the same sex or opposite se...
Change in HSA Elections. If you have enrolled in the Plan during Open Enrollment and have elected HSA Benefits, then you may increase, decrease, or revoke your HSA Benefits election on a prospective basis at any time during the Plan Year, such changes must be in accordance with the Plan's administrative procedures for processing election changes. No other benefit package option election changes can be made as a result of a change in your HSA Benefits election unless permitted as a result of the events.
