Domestic Partner Benefits

Team Member Website

Benefits offered to current dependents, spouse and child(ren), will be offered to domestic partners (same-sex and opposite-sex) and qualifying dependents of domestic partners.

Eligibility

To be eligible for domestic partner benefits at ONB, the team member must submit an affidavit attesting that the team member and domestic partner are:

  • At least eighteen (18) years of age and mentally competent to contract;

  • Not legally married to anyone, not a member of another domestic partnership or civil union;

  • Exclusive, sole domestic partners, have been sole domestic partners for at least twelve (12) months preceding the date of the affidavit and have been living together continuously;

  • Not related to the other any closer than second cousins;

Jointly responsible for each other’s common welfare as evidenced through, for example, a joint deed, joint mortgage, joint lease, joint credit card, joint bank account, designation of Domestic Partner as beneficiary for life insurance and retirement contract, designation of Domestic Partner as primary beneficiary in the team member’s will and/or powers of attorney authorizing each of us to act on behalf of the other.

A domestic partner’s child, adopted child or child for whom a domestic partner has legal guardianship shall be treated the same as dependents of the team member.

Affidavit of Domestic Partner Benefits

To enroll a domestic partner for benefits offered by ONB, an Affidavit of Domestic Partnership stating that all conditions have been satisfied must be completed and on file with the Corporate Benefits Department. See the Domestic Partner Forms section on this page to obtain the affidavit. Once the affidavit has been completed, signed by both domestic partners and notarized, the form should be submitted to the Corporate Benefits Department, P.O. Box 718, Evansville, IN 47705. An original version of the affidavit must be submitted. Copies will not be accepted.

The Affidavit of Domestic Partnership must be submitted within thirty-one (31) days of the following events:

  • Open Enrollment – The close of the enrollment period.

  • New Hire or Newly Eligible Team Member – From the date of hire.

  • Family Status Changes – From the date of the event.

If the affidavit is not supplied to the Corporate Benefits Department within the appropriate timeframe, then the coverage for the domestic partner and/or domestic partner’s children will be canceled and the domestic partner and/or domestic partner’s children will not be allowed to enroll unless they experience a qualifying status change event or the next annual benefits open enrollment period.

The affidavit on file will remain valid until the associate communicates otherwise. The Affidavit of Domestic Partnership will be kept confidential except to the extent permitted by business necessity and law.

ONB and/or the Insurer reserves the right to verify, at any time, any and/or all of the information set forth in the Affidavit of Domestic Partnership.

Tax Implications

Team members considering applying for domestic partner benefits should be aware that this might have significant tax consequences. This description is intended to alert the team member of potential tax ramifications; it is not tax or legal advice.

Under federal law, domestic partners and/or domestic partner’s children do not share the same status and corresponding tax benefits as those of a legal spouse and legal children. IRS regulations on pre-tax contributions do not apply to the contributions an team member pays for benefits for their domestic partner and/or domestic partner’s children. Although team member contributions for the domestic partner and/or domestic partner’s children coverage are the same as for a legal spouse and/or legal children, team members will be taxed on both the money they spend for the coverage (as a payroll deduction) and the money that ONB spends (as a subsidy) for that coverage. The portion of an team member’s contribution that covers their domestic partner and/or domestic partner’s children will be treated as after-tax dollars. The after-tax amount of the team member’s contribution as well as the money that ONB spends as a subsidy for these benefits is treated as “imputed income.” The imputed income amount will be reported on an team member’s pay statement and taxed as ordinary income. As a result, coverage for a domestic partner and/or domestic partner’s children may cost more overall because of the additional taxes that must be paid.

Please note that, due to IRS regulations, uses of Flexible Spending Accounts and Health Saving Accounts for domestic partners and/or domestic partner’s children are not permitted.

Tax implications for domestic partner coverage can be complex. ONB encourages team members to consult with their tax advisor to understand the implications before applying for domestic partner benefits.

Termination of Domestic Partner Relationship

Team members that have obtained domestic partner benefits must notify the Corporate Benefits Department within thirty-one (31) days of the termination of the relationship or when the domestic partners no longer share a common residence. The team member must submit an Affidavit of Domestic Partnership Termination form certifying that the domestic partnership has ceased.

Benefits eligibility for the former domestic partner and/or domestic partner’s children ends on the date of the relationship termination. Benefits, if enrolled, will continue through the end of the month in which the relationship ceased.

COBRA

While not required by law, ONB will provide COBRA to eligible domestic partners and/or domestic partner’s children under the same circumstances as for an team member’s spouse and/or children. Domestic partners and/or domestic partner’s children must follow the same COBRA rules and regulations for coverage.