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EBIA Employee Benefits for Domestic Partners

EBIA Employee Benefits for Domestic Partners

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With more employees expecting equal benefits for domestic partners, employers must respond with thoughtful programs that satisfy all compliance requirements. Whether you already provide domestic partner benefits or wish to introduce them, trust EBIA Employee Benefits for Domestic Partners: Design, Taxation, and Administration to provide the all the guidance you need, with full legal citation, including:

  • Eligibility design. Considerations in designing eligibility rules (e.g., should same-sex and opposite-sex partners be eligible, and what affidavits should be required?).

  • Benefit design: Determining what benefits to provide, including special issues for health plans (COBRA, HIPAA, health care reform, and other mandates); retirement and pension plans (survivor benefits and QDROs); and other programs (including dependent care assistance, adoption assistance, and other fringes).

  • Taxation and cafeteria plans. Determining when domestic partners and their children qualify as tax dependents for health and other benefits, including use of tax certifications, cafeteria plan  administration, special issues for HRAs and HSAs, and withholding and employment tax impacts.

  • Background on state marriage and civil union laws. Background information on state same-sex marriage, civil union, and registered domestic partnerships. Our state-by-state table helps you stay on top of trends in this evolving area.

In addition, subscribers will get access to primary source material including:

  • ERISA History
  • Advance Notices of Proposed, Interim & Final DOL Rules
  • DOL Final Regulations and Interim Rules
  • Preambles to DOL Final Regulations and Interim Rules
  • DOL Proposed Regulations & Preambles
  • Selected US Code Provisions
  • Selected US Code Provisions History
  • Selected Final Federal Regulations
  • Preambles to Selected Final Federal Regulations
  • Selected Proposed Federal Regulations & Preambles
  • Other Selected Tax Documents & Releases
  • ERISA Opinion Letters
  • DOL Rulings & Releases
  • Other Miscellaneous Nontax Releases
  • Internal Revenue Code (1990 - present)
  • Code History
  • Final and Temporary Regulations
  • Advanced Notices of Proposed Rulemaking & Treasury Decisions
  • Prior Final and Temporary Regulations (Treasury Decisions)
  • Preambles to Final and Temporary Regulations (Treasury Decisions)
  • Preambles to Proposed Treasury Regulations (Treasury Decisions)
  • Prior Proposed Regulations & Preambles
  • Proposed Regulations and Preambles
  • IRS Publications
  • EBIA Committee Report Excerpts
  • PLRs and TAMs (1977 - present)
  • Revenue Rulings (1954 - present)
  • Revenue Procedures (1955 - present)
  • Announcements (1959 - present)
  • Notices (1980 - present)
  • Internal Revenue Manual



  • Employee Benefits for Domestic Partners
    • I. Overview of Domestic Partner Benefits and Legal Compliance Issues
    • II. Same-Sex Marriage, Civil Unions, and Domestic Partnerships Under Federal and State Law
    • III. Defining Eligibility for Domestic Partner Benefits
    • IV. Determining What Benefits to Provide: Design Choices and Legal Considerations
    • V. Health Benefits: Design and Non-Tax Compliance Issues
    • VI. Health Benefits: Federal and State Tax Rules and Related Issues
    • VII. Non-Health Welfare and Fringe Benefits: Design, Tax, and Other Compliance Issues
    • VIII. Retirement Benefits
    • IX. Plan Documentation, Employee Communications, and Other Administrative Issues
    • X. Domestic Partner Benefits Compliance Checklist
    • XI. Background: Identifying Spouses and Dependents for Tax Purposes
    • XII. Background: Identifying ERISA Welfare Benefits
    • Index
      • Numerics
      • A
      • B
      • C
      • D
      • E
      • F
      • G
      • H
      • I
      • K
      • L
      • M
      • N
      • O
      • P
      • Q
      • R
      • S
      • T
      • U
      • V
      • W
    • Appendix
      • Primary Source Materials: Selected State & Local Materials
      • Sample Documents
  • EBIA's Domestic Partners: List of Sample Documents View
  • EBIA's Domestic Partners: Excerpt View