Dental

This is a high-level summary of your benefit coverage. Full coverage details are available in your Summary Plan Description (SPD). In the event there is a discrepancy between what is reflected on this site and what is communicated in your SPD, the terms of your SPD will prevail.

Domestic partners are not considered qualified dependents under the Internal Revenue Code, Section 152. Thus, the tax treatment for domestic partners must be handled differently than for qualified dependents.

The employer contribution to the cost of health plan coverage for qualified dependents does not become taxable income to the employee. For non-qualified dependents, domestic partners and their children, a portion of the employer contribution to the overall cost of the health insurance plan must be reported to the IRS as taxable income, also known as “imputed income” in tax language. Imputed income will be added to your annual salary for reporting purposes.