Section 2 AAC 38.050 - Imputation of income and effect on pre-tax premiums(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. 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 2016The 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