(a)
Income will be imputed for federal tax purposes to
(1) a member of a state retirement system who
enrolled a same-sex partner or child of a same-sex partner before January 1,
2016 who is not an eligible dependent under
26 U.S.C.
152, without regard to
26 U.S.C.
152 (b)(1) and (2) and (d)(1)(B), in group
insurance coverage under
2 AAC 38.010, as that section read on December 31,
2015;
(2) a same-sex partner of a
member of a state retirement system enrolled before January 1, 2016 if the
same-sex partner was not an eligible dependent of the member under
26 U.S.C.
152, without regard to
26 U.S.C.
152 (b)(1) and (2) and (d)(1)(B), at the time
of the member's death and if the same-sex partner was enrolled in group
insurance coverage as a survivor of the member under
2 AAC 38.010, as that section read on December 31,
2015.
(b) The amount of
income imputed to a retirement system member or survivor under this section
will be based on the fair market value of the coverage provided to the
non-dependent same-sex partner as established by the administrator of the
state's retiree health plans.
(c)
Repealed 1/1/2016.
(d) Repealed
1/1/2016.
Notes
2 AAC 38.050
Effective
date for medical benefits provisions: 11/12/2006, Register 181; effective date
for retirement systems benefits provisions: 11/16/2006, Register 181; am
1/1/2016,
Register
217, April 2016
The two November 2006 effective dates for the provisions of
2 AAC 38.050 were established by the Alaska Supreme
Court in its order of December 19, 2006 in State of Alaska v. Alaska Civil
Liberties Union, et al (Supreme Court No. S-12480) 159 P.3d 513.
2 AAC 38.050 first appeared in print in the Alaska
Administrative Code in Register 181, April
2007.
Authority:AS
14.25.005
AS 22.25.027
AS 39.30.090
AS 39.35.005
Former AS 39.37.090
