Your contribution to cover a domestic partner and the dependent child or children of a domestic partner is the same as the cost to cover other eligible family members. However, because of IRS requirements, these contributions will be made on an after-tax basis unless your domestic partner is your tax dependent under IRC Section 152 (i.e., you provide more than half of your domestic partner's support). Additionally, the difference between the cost of coverage and your contributions will be imputed as taxable income to you.

If your partner qualifies as your dependent under IRC Section 152, your contributions for domestic partner coverage for your partner and his or her children will be on a before-tax basis, and the cost of their coverage would not be imputed as taxable income to you.

You should review your beneficiary designations for all your benefit plans.

Note: Domestic partners are not treated as spouses under the tax law or for purposes of the 401(k) Savings & Investment Plan, Mercer HR Services Retirement Plan or the U.S. Retirement Program.