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- Access to Employer-Sponsored Health Coverage for Same-Sex Spouses: 2018 Update
"We found that while access to same sex-spousal coverage through ESI is increasing, it remains significantly less common than the offer of opposite sex spousal coverage."
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- Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law
IRS guidance for married same-sex couples
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- Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions
IRS guidance for couples who are not legally married, but are in civil unions or domestic partnerships
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- Canadian Modernization of Benefits Act
Text of act which provided that same-sex common law partners would be treated the same as opposite-sex ones under Canadian law.
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- Corporate Equality Index
Human Rights Campaign Foundation's Corporate Equality Index is the national benchmarking tool on corporate policies and practices related to LGBT employees.
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- EEOC and Enforcement Protections for LGBT Workers
The EEOC takes the position that discrimination based on sexual orientation or transgender status is sex discrimination for purposes of Title VII of the Civil Rights Act of 1964.
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- Employee Benefits Effects of Treasury, IRS and Department of Labor Announcements That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes
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- Equal Benefits Ordinance (San Francisco) Source Materials
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- Family and Medical Leave Act – Final Rule to Revise the Definition of “Spouse” Under the FMLA – Wage and Hour Division (WHD) – U.S. Department of Labor
Family and Medical Leave Act spousal protections extended to same-sex spouses, regardless of domicile.
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- Goodridge v. Department of Public Health, 798 N.E.2d 941 (Mass. 2003)
Decision that legalized same-sex marriage in Massachusetts
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- Hollingsworth v. Perry
Supreme Court decision which held that the sponsors of Proposition 8 (banning same-sex marriage in California) did not have standing to appeal the District Court's overturning of Proposition 8.
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- IRS Letter Ruling 200108010 Concerning Domestic Partner Health Benefits
Provides a guide to the legal, income tax, and employment tax issues that arise for employers, employees, and the fund when a multiemployer fund provides health benefits to domestic partners.
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- IRS Notice 2013-61: Application of Windsor Decision and Rev. Rul. 2013-17 to Employment Taxes
IRS Notice creating simplified procedures for refunds of employment taxes on benefits provided to same-sex spouses
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- Obergefell v. Hodges
Supreme Court decision which struck down bans on same-sex marriage
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- Resources: Workplace
Links to a variety of resources related to employment for same-sex couples, from the Human Rights Campaign.
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- Revenue Ruling 2013-17
Revenue ruling regarding tax treatment of married same-sex couples
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- Same-Sex Marriage: Thinking About Employee Benefits
Article discusses the rights of Maryland same-sex spouses, given Maryland's recent passage of same-sex marriage.
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- State Taxes and Married Same-Sex Couples Before Obergefell
Chart shows state-by-state analysis of whether same-sex married couples could file joint state income tax returns before the Obergefell decision.
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- Technical Release No. 2013-04
Guidance to Employee Benefit Plans on the Definition of "Spouse" and "Marriage" under ERISA and the Supreme Court's Decision in United States v. Windsor
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- United States v. Windsor
Supreme Court decision which struck down section 3 of the Defense of Marriage Act, which had precluded federal recognition of same-sex marriages
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- Windsor Same-Sex Marriage Claims
Social Security Administration guidance for married same-sex couples
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