Imputed income for domestic partnership life insurance?

The imputed income for a domestic partnership life insurance policy is the amount that would have been paid in premiums on a comparable policy issued to an individual of the same age and gender, who is not in a domestic partnership, who has the same health status, and who is employed in the same occupation. This amount is determined by multiplying the cost of the policy by the applicable imputed rate. The imputed rate is determined by the IRS and is based on the insured's age and sex.