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.
List of Content (Click any title to expand the list)
Employee Benefits for Domestic Partners
- I. Overview of Domestic Partner Benefits and Legal Compliance Issues
- II. Domestic Partnerships, Same-Sex Marriage, and Similar Relationships: Practical Realities and Legal Background
- 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
- Primary Source Materials: Selected State & Local Materials
- Sample Documents