Marriage for Same-Sex Couples: Considerations for Employers
Samir Luther, Human Rights Campaign Foundation
The legal definition of "spouse" as used in many employment and benefits contexts has changed considerably since 2004. Marriage is now available for same-sex couples in Connecticut, Iowa, Maine, Massachusetts, New Hampshire and Vermont, and is also recognized by New York and the District of Columbia. As a result, employers across the country must reassess their employee benefits with respect to same-sex spouses.
This resource examines the interplay between inconsistent state and federal laws and an individual employer's benefits and also suggests how employers can proactively address changing laws to ensure same-sex spouses are provided equal benefits, including eligibility, enrollment and tax treatment of benefits, where possible.
Download Marriage for Same-Sex Couples: Considerations for Employers [PDF]