Title 15 . Revenue

Chapter 125 . (Repealed)

Section 432. Adjustment for the cost of health care coverage

15 AAC 125.432. Adjustment for the cost of health care coverage

(a) If health care coverage is purchased for and is available to the children, the agency will grant a credit or debit against the child support obligation for amounts paid to provide health care coverage for the children in the amount or percentage stated in the support order. if the support order provides for a credit for health care coverage but does not specify the amount or percentage of credit to be given, the agency will allocate the cost of health care coverage equally between the parents.

(b) If the agency determines that a credit or debit is appropriate under this section, and if the

(1) obligor provides the coverage, the agency will decrease the obligor's support obligation by the amount or percentage stated in the support order or by one-half of the cost of coverage if the amount or percentage is not stated in the order; or

(2) custodial parent provides the coverage, the agency will increase the obligor's support obligation by the amount or percentage stated in the support order or by one-half of the cost of coverage if the amount or percentage is not stated in the order.

(c) The agency will grant a credit or debit under this section only if a parent has requested the credit and the parent or the parent's employer provides proof of coverage and proof of the cost of coverage for the children. Proof of coverage must be made by filing with the agency a copy of the appropriate insurance form extending the coverage to the children, a statement from the insurer or employer identifying the total number of individuals covered by the insurance policy, and a schedule or other statement from the employer or insurer showing the cost of coverage for the parent, the children, or other individuals.

(d) If the health care coverage includes coverage for the employee or individuals other than the children covered by the support order, the agency will credit only that portion of the cost of coverage paid to obtain coverage for the children covered by the order. In calculating the cost of coverage attributable to the children covered by the order, the agency will

(1) deduct from the total cost of health care coverage the cost of coverage for the parent alone if the parent is also covered by the health care coverage;

(2) allocate the cost of the coverage for individuals other than the parent equally among all individuals covered by the health care coverage other than the parent, if individuals other than the children covered by the order are included in the health care coverage; and

(3) apply the applicable amount or percentage stated in the support order to determine the credit or debit for health care coverage based on the amount of the cost of coverage allocated to the children covered by the support order under (2) of this subsection.

(e) The agency will grant a credit or debit prospectively from the date the parent purchases the health care coverage, the date the coverage was actually made available to the children, or the effective date of the order requiring the parent to provide health care coverage and allowing a credit or debit for the cost of the coverage, whichever date is later.

(f) if a parent must pay for health care coverage for the parent alone but can add the children to the coverage at no additional cost to the parent, the agency will not allow a credit or debit for the health care coverage provided for the children.

(g) The agency will send the parents a notice of the credit or debit allowed for health care coverage under this section. A parent may contest the notice by requesting an administrative review within 30 days after the date on which the notice was sent to the parent. The request must be in writing, state the specific reasons for the contest, and be accompanied by the documentation upon which the person requesting the review intends to rely. The agency's administrative review is limited to whether the agency correctly calculated the amount of the credit or debit. An administrative appeal is not available from the administrative review decision issued under this subsection, but the decision is final for the purpose of appeal to the superior court.

History: Eff. 11/30/2002, Register 164; am 4/1/2005, Register 173

Authority: AS 25.27.020

AS 25.27.060

AS 25.27.063

AS 25.27.140