Same-Gender Marriages: The Evolving Landscape’s Effect on Employee Benefit Plans

Employers face fresh confusion and potential headaches in benefits administration as same-gender marriage and civil unions become legal in more jurisdictions.

At the same time, more than 40 states have “defense of marriage” laws or constitutional provisions recognizing only marriage between a man and a woman as valid and legal.

The constitutionality of the federal Defense of Marriage Act is also in question. If overturned, this could change the federal government’s treatment of same-sex marriage, civil unions and domestic partnerships — and ultimately employer-provided benefits for employees’ same-sex spouses and partners.

In the midst of all this uncertainty, you face a very pressing dilemma: How does this volatile legal climate affect the administration of benefits right now?

This 90-minute interactive webinar will help you prepare your benefit plan documents, HR policies and administrative procedures in light of state and local laws and court cases. This webinar will benefit even organizations with no presence in a state that recognizes same-gender marriage, but that have employees who live in a state that does.

Learning Points:

• How should an employer respond to an employee who presents a marriage certificate from a jurisdiction where same-gender marriage is legal and requests spousal coverage?
• How will insurance carriers and HMOs treat same-gender spouses?
• What is the impact on retirement plans of domestic partnerships and same-gender marriage?
• How should an employer handle coverage of employees’ non-married partners, such as civil union partners, domestic partners or reciprocal beneficiaries?  
• Are there benefits that may not be offered to domestic partners and same-gender spouses?
• What are the federal and state tax consequences of same-gender spousal coverage?  What payroll and withholding issues are involved?
• If an employer already offers domestic partner coverage, can/should it be revised or eliminated in light of the recent changes?  

Who Should Attend:

• Employee benefits professionals
• HR managers
• Plan administrators
• Third-party administrators
• Corporate counsels
• Plan sponsors

Todd A. Solomon is a partner in the employee benefits department of McDermott Will & Emery’s Chicago office. His practice concentrates primarily on designing, amending and administering pension plans, profit sharing plans, 401(k) plans, employee stock ownership plans, 403(b) plans and nonqualified deferred compensation arrangements. He also counsels privately and publicly held corporations and tax-exempt entities on fiduciary and plan investment issues under ERISA, employee benefits issues involved in corporate transactions, executive compensation and domestic partner benefits. He holds a law degree with honors from the University of Chicago Law School.

Mr. Solomon also was a co-author of the first and second editions of Thompson Publishing Group’s Domestic Partner Benefits — An Employer’s Guide, and is author of the third, fourth, fifth, sixth and seventh editions. He speaks frequently on employee benefits issues regarding domestic partnerships and same-sex marriages and is a periodic contributor to The Huffington Post.