Health Insurance Benefits for Regular Employees

Available Health Plans

Eligible employees can choose to participate in the Research Foundation (RF) Regular Health Plan, which includes coverage by Empire Blue Cross Preferred Provider Organization (PPO) for the Research Foundation of SUNY and a Medco prescription drug plan, or a Health Maintenance Organization (HMO).

Enrollment and eligibility information for both the RF Regular Health Plan and HMOs are described on the RF Web portal under Regular Employees - Health Insurance. Descriptions of the plans are also provided there.

Those who travel internationally on RF business are also eligible for international emergency medical coverage, and RF employees on extended overseas assignment may be eligible for comprehensive international health insurance. See International Travel Assistance for more information on those programs.

Pretax or After-Tax Deduction Status

Employees participating in the RF Regular Health Plan or an HMO can have health insurance deductions taken on a pretax basis by participating in the Research Foundation Flexible Benefits Program. If employees waive participation in the program, deductions are taken on an after-tax basis.

Although domestic partners may be covered by the RF health plans if they meet eligibility and documentation requirements, Internal Revenue Service (IRS) regulations do not allow tax exempt status for domestic partner benefits, unless the domestic partner is a dependent under IRS rules. Premiums for family coverage that includes a domestic partner who is not a dependent will be paid on an after-tax basis. The portion of the premium for individual coverage can remain on a pretax basis.

Refer to Pretax Health Insurance: About the Flexible Benefits Program for more information.

Domestic Partner Coverage as Taxable Income

Under IRS rules, if a domestic partner is not a "dependent" within the meaning of Section 152 of the Internal Revenue Code, the "fair market value" of the partner's health, dental, and vision coverage, less any contribution for dependent coverage by the enrollee, is considered taxable (imputed) income for the employee. The fair market value of RF benefits equals the gross individual premium for the benefits (Foundation and employee share) less the employee's contribution for dependent coverage.

Deductions for income tax and FICA contributions on the employee's paycheck and W-2 will be adjusted to reflect this higher income level. Domestic Partner Coverage - Value of Imputed Income provides the biweekly increase in taxable income that will be reflected in the employee's paycheck.

If the domestic partner is a dependent, the employee must complete the Dependent Tax Affidavit for Enrolling Domestic Partner in the Benefits Program. The RF recommends that employees seek the advice of an attorney prior to completing this affidavit. Refer to Domestic Partners Information which is found under the Health Insurance section of the RF Web portal under Benefits: Regular Employees.

Coordination of Benefits

Coordination of benefits is necessary when an employee or eligible dependent is eligible for payment under more than one group insurance program. For rules for determining which plan is primary, refer to the benefits booklet for that particular plan.

System Reports

Benefit information for all employees enrolled in the RF's benefit plans - including the chosen plan, coverage and eligibility dates - is provided in the following Oracle reports and queries:

Change History



Was this document clear and easy to follow? Please send your feedback to

Copyright © 2011 The Research Foundation of State University of New York