Benefit plan provided by an employer that recognizes individuals who are of the same or opposite sex as spousal equivalents for purposes of health care coverage. Domestic partners are typically defined of as individuals that have lived together in the same residence for a specified period, are responsible for each other’s financial welfare, are not blood relatives, are at least 18 years of age, are mentally competent, are life partners and would get legally married should the option become available, are registered as domestic partners if there is a local domestic partner registry, and are not legally married to anyone else.
Source: Society for Human Resource Management