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These executive summaries were compiled from EMPLOYEE BENEFITS INFOSOURCE database, a source for information on employee benefits and human resources.
Domestic Partner Benefits: Facts and Background (September 2008 Update).
McDonnell, Ken; EBRI Notes; v29 no9 pp 10-14 Sep 2008; journal article
Availability :
International Foundation of Employee Benefit Plans
Abstract :
Employers choosing to extend benefits to employees' domestic partners must define the partnership, decide if it includes same sex partners, specify what proof is required and decide what benefits are to be offered. In 2007 Hewitt Associates found 54 percent of polled companies offered domestic partner coverage, 17 percent for same sex couples only and 32 percent for the same or opposite sex. Benefits for legal spouses and dependents are not taxable. States are free to recognize another state's legal marriages or not, raising constitutional questions and confusion. Common law partnerships are recognized with tax favored treatment. Otherwise, taxation for the employee partner is based on fair market value of the benefit.
[0154948]
Same-Sex Marriages Raise Questions for Employers.
Shepherd, Leah Carlson; Employee Benefit News; v22 no10 pp 1, 68 Aug 2008; journal article
Availability :
International Foundation of Employee Benefit Plans
Abstract :
Same sex marriage issues for employers include health insurance coverage. Self insured plans are under federal law which does not recognize same sex marriage. All employers need to check their plan documents for the definition of spouse. If the plan documents refer to the federal definition of spouse, it is likely the plan does not have to cover same sex spouses. If the partner does not meet the federal definition of spouse, the employee must include the cost of health insurance and other benefits for the partner as taxable income. For tax purposes, a same sex spouse is not a spouse under federal law and so is not a dependent. However in some states the partner is a spouse and can be claimed as a dependent for tax purposes in those states.
[0154744]
A Spouse by Any Other Name.
Klein, Amelia M.; Journal of Pension Benefits; v15 no4 pp 14-18 Summer 2008; journal article
Availability :
International Foundation of Employee Benefit Plans
Abstract :
The 1996 Defense of Marriage Act (DOMA) bars the federal government from recognizing same sex marriages, limiting the rights of domestic partners or nontraditional spouses under the IRS, ERISA and all federal laws. The definition of spouse in plan documents can be refined to specify DOMA spouse, leaving the unmodified term available to apply to any legally married couple, regardless of gender. Reflected in the wording of a qualified plan, this strategy provides for equity between DOMA spouses and nontraditional spouses. The modification extends to nontraditional spouses contractual rights under the plan that are enforceable under ERISA.
[0154945]
Plaintiff Fails to Establish Qualified Spouse Status Under Pension Plan.
Benefits & Compensation Legal & Legislative Reporter; v42 no6 p 5 Jun 2008; journal article
Availability :
International Foundation of Employee Benefit Plans
Abstract :
In Robinson v. New Orleans Employers ILA AFL-CIO Pension Welfare Vacations & Holiday Funds, the Fifth Circuit Court of Appeals rejected the plaintiff's claim to her late husband's pension benefits, upholding the lower court. The couple lived together since 1978 and were formally married in 1996. The husband retired in 1984. The courts ruled that, since the plan required a spouse to be married for at least 12 months prior to a member's retirement and since Louisiana does not recognize common law marriage, the surviving spouse was not eligible for survivor benefits. Alleged oral statements leading the couple to believe otherwise were not considered sufficient to modify how the plan's terms should be interpreted.
[0154104]
The Effect of State-Legalized Same-Sex Marriage on Social Security Benefits and Pensions.
Haltzel, Laura; Purcell, Patrick J.; Journal of Pension Planning & Compliance; v34 no2 pp 42-47 Summer 2008; journal article
Availability :
International Foundation of Employee Benefit Plans
Abstract :
Under the Defense of Marriage Act, same sex spouses are not eligible for social security benefits. Public and private pensions governed by ERISA are also required to define spouses as being of opposite sex. Pending legislation concerning this issue in mid-2008 ranges from H.J. Res. 22, a proposal to amend the U.S. Constitution to say that marriage in the United States shall consist only of a legal union of one man and one woman, to S. 2521, the Domestic Partner Benefits and Obligations Act, which would extend benefits to domestic partners of federal employees. This act would provide health benefits, long term care insurance and retirement benefits to same sex domestic partners.
[0154177]