Creating a Domestic Partner Benefits Policy
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Learn how to create a sound benefits policy for LGBT employees and their partners.Even after the landmark same-sex marriage Supreme Court cases in recent years, offering benefits to LGBT employees and their partners can still be very confusing. While same-sex marriage is now legal across the country, new issues are arising regarding domestic partnerships, retroactive same-sex partner benefits, and transgendered employees. These recent developments can be troubling for employers that are trying to determine how to deal with retirement benefits, spousal benefits, and welfare benefits for employees with same-gender partners and transgendered employees. Employers facing such situations have to evaluate their benefit plan documents, HR policies, and administrative procedures in light of state and local laws and court cases in order to know how to respond. This topic will provide benefit plan sponsors and administrators with the information they need to administer their benefit plans in accordance with applicable laws and will discuss best practices for offering benefits to LGBT employees and their partners.
AuthorsJeffrey A. Arnold, McDermott Will & Emery LLP
Recent Same-Sex Relationship Legal Developments
• What Do United States v. Windsor and Obergefell v. Hodges Mean for Employers?
• What Are the Other Categories of Relationships Recognized by the States?
• What Sort of Retroactive Benefits Claims Should I Consider?
Impact on Benefit Plans
• Impact on Health and Welfare Plans
• Impact on Pension Plans
• Impact on Non-ERISA Issues
• Federal Taxation of Benefits Provided to Same-Sex Partners
• State Taxation of Benefits Provided to Same-Sex Partners
• Proof to Require of Covered Employees Regarding Tax Status
Next Steps/Checklist for Employers After Supreme Court Rulings