Effective June 1, 2011, the Religious Freedom Protection and Civil Union Act (the “Civil Union Law”) provides that both same-sex and different sex couples who enter into a civil union will have all of the obligations, protections and legal rights that are afforded under
Illinois law to married heterosexual couples. The purpose of the notice is to explain what these rights are and how they apply to benefits offered by the employer in a series of questions and answers.
1. In order to receive these new obligations, protections and legal rights, what does an individual have to do?
An individual must enter into a civil union as provided under the Civil Union Law. As evidence of this civil union, the individual and his or her partner will receive a certification.
2. Will your employer require proof of the civil union?
Yes. An individual must present a copy of the certification of the civil union for a partner to be treated as a civil union spouse.
3. Once evidence of a civil union is presented, what coverages will be available to the civil union couples?
Once evidence of the civil union is presented, the employer must provide medical, dental, vision and life insurance coverage to civil union spouses and their families that is identical to coverage offered to married couple and their families, if the insurance contract is written in the State of Illinois.
4. When can an individual add his or her civil union spouse and his or her dependents to coverages
?
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An individual may add his or her civil union spouse and dependents at the next annual enrollment;
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At any time provided under the insurance contract; or
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In the case of medical coverage, during a 30-day “special enrollment period” after the civil union becomes effective, or after the civil union spouse loses other coverage.
If an individual entered into a civil union in another state before June 1, 2011, the employer must offer this 30-day special enrollment period beginning on June 1, 2011. Coverage generally becomes effective on the first day of the first month following the request for enrollment.
5. Will any of the coverages offered to the civil union spouse and/or dependents be taxable?
Any coverages offered to the civil union spouse and/or his or her dependents will be taxable under both Illinois state income tax and federal tax law if these individuals do not qualify as either a qualifying child or qualifying relative. Please complete an affidavit provided by the employer to indicate the tax status of these individuals. If this information is not provided, the individual will have imputed income for the coverages provided for the civil union spouse and dependents.
6. Will my covered civil union spouse or dependents be eligible for any continuation of coverage if the individual terminates, dies or the relationship ends?
The covered civil union spouse will not be eligible for federal COBRA continuation coverage but may be eligible for Illinois state continuation coverage for medical coverage only, if otherwise eligible. The dependents of a civil union spouse may be eligible for both federal COBRA coverage and Illinois state continuation coverage, if otherwise eligible.
7. Will a civil union spouse be treated as a spouse for any qualified pension and profit sharing plans offered by the employer?
No, since these plans are covered under the Employee Retirement Income Security Act (“ERISA”), civil union spouses will not be recognized as spouses under qualified pension and profit sharing plans.