The executive committee approved a policy statement that authorizes "the president to establish, through the Human Resources Division, procedures that would allow properly certified unmarried domestic partners of the same sex to receive all University benefits now accruing to married domestic partners."
Specifically, the committee approved a November 1994 University Senate recommendation that endorsed in principle the following extension of benefits:
*That EmoryCare and the traditional dental plan be made available to same-sex domestic partners and the dependent children of those partners;
*That the Courtesy Scholarship program be made available to same-sex domestic partners;
*That the sick and bereavement leave policies of Emory apply to same-sex domestic partners and the dependent children of those partners;
*That same-sex domestic partners and the dependent children of those domestic partners have the same access to University athletic and library facilities as do spouses and dependent children of employees.
The Human Resources Division is now developing the necessary procedures to implement same-sex partner benefits for employees. Alice Miller, associate vice president for human resources, points out that there are certain tax implications related to these benefits. "Most importantly, these benefits are considered taxable income and therefore cannot be paid on a pre-tax basis," said Miller. Neither the IRS nor the state of Georgia recognize domestic partners as "legal" dependents. Consequently, employees cannot elect pre-tax payment of health premiums for domestic partners since the University's share of the premiums is considered taxable income. The different tax applications will require changes to the payroll system.
Employees will have the opportunity to enroll their domestic partners during the benefits enrollment period in November, with benefits becoming effective Jan. 1, 1996. Employees will have to certify joint responsibility for each other's welfare and financial obligations by completing an affidavit and providing at least two types of documentation such as joint mortgages, leases, joint checking accounts, or life insurance beneficiary information.
Under Georgia law, a group health or dental insurance plan cannot offer benefits to same-sex domestic partners or their dependent children since same-sex partnerships are not recognized. The PruCare HMO and DMO (dental plan) insurance plans are governed by Georgia law. EmoryCare and the Traditional Dental Plan are self-funded and not subject to Georgia law.
The Committee on Les-bian/Gay/Bisexual Concerns, which now is a president's commission, proposed in June 1994 that University benefits be offered to all unmarried domestic partners. In the fall of 1994, both the Employee Council and the Fringe Benefits Committee of the University Senate approved proposals to extend benefits to same- and opposite-sex domestic partners. However, the full University Senate voted in November 1994 to recommend that Emory offer benefits only to unmarried domestic partners of the same sex, making the distinction that opposite-sex partners are allowed to marry and receive benefits under the law, while same-sex partners do not have that choice.
-Jan Gleason