Common use of TAX CONSEQUENCES OF DOMESTIC PARTNER AS A DEPENDENT Clause in Contracts

TAX CONSEQUENCES OF DOMESTIC PARTNER AS A DEPENDENT. We understand that it is our responsibility to consult a tax advisor before certifying that the Domestic Partner is a dependent as defined by the Internal Revenue Code. We understand that by answering “YES, my Domestic Partner qualified as my dependent for Federal income tax purposes” on the Domestic Partner Enrollment form, contributions made for the Domestic Partner’s coverage will be on a pre-tax basis and will not be reported as imputed income on the Member’s W2. We understand that by answering “NO, my Domestic Partner does not qualify as my dependent for Federal income tax purposes,” contributions made for the Domestic Partner’s coverage will be on a post-tax basis and will be reported as imputed income on the Member’s W2.

TAX CONSEQUENCES OF DOMESTIC PARTNER AS A DEPENDENT. We understand that it is our responsibility to consult a tax advisor before certifying that the Domestic Partner is a dependent as defined by the Internal Revenue Code. We understand that by answering “YES, my Domestic Partner qualified as my dependent for Federal income tax purposes” on the Domestic Partner Enrollment form, contributions made for the Domestic Partner’s coverage will be on a pre-tax basis and will not be reported as imputed income on the Member’s W2. We understand that by answering “NO, my Domestic Partner does not qualify as my dependent for Federal income tax purposes,” contributions made for the Domestic Partner’s coverage will be on a post-tax basis and will be reported as imputed income on the Member’s W2.. APPENDIX L MODIFICATIONS TO ROCK VALLEY COLLEGE BENEFIT PLAN PROGRAM BENEFIT COVERAGE P 4 of 5

TAX CONSEQUENCES OF DOMESTIC PARTNER AS A DEPENDENT. We understand that it is our responsibility to consult a tax advisor before certifying that the Domestic Partner is a dependent as defined by the Internal Revenue Code. We understand that by answering “YES, my Domestic Partner qualified qualifies as my dependent for Federal income tax purposes” on the Domestic Partner Enrollment form, contributions made for the Domestic Partner’s coverage will be on a pre-tax pre‐tax basis and will not be reported as imputed income on the Member’s W2. We understand that by answering “NO, my Domestic Partner does not qualify as my dependent for Federal income tax purposes,” contributions made for the Domestic Partner’s coverage will be on a post-tax post‐tax basis and will be reported as imputed income on the Member’s W2.

TAX CONSEQUENCES OF DOMESTIC PARTNER AS A DEPENDENT. We understand that it is our responsibility to consult a tax advisor before certifying that the Domestic Partner is a dependent as defined by the Internal Revenue Code. We understand that by answering “YES, my Domestic Partner qualified qualifies as my dependent for Federal income tax purposes” on the Domestic Partner Enrollment form, contributions made for the Domestic Partner’s coverage will be on a pre-tax basis and will not be reported as imputed income on the Member’s W2. We understand that by answering “NO, my Domestic Partner does not qualify as my dependent for Federal income tax purposes,” contributions made for the Domestic Partner’s coverage will be on a post-tax basis and will be reported as imputed income on the Member’s W2.