The Business Cost Impact of Marriage for Same-Sex Couples
M.V. Lee Badgett, Ph.D. and Gary Gates, Ph.D., Human Rights Campaign Foundation and The Institute for Gay and Lesbian Strategic Studies, 2004
In the discussion about opening marriage to same-sex couples, some have worried that businesses would be overwhelmed with the costs of covering new spouses under existing employee benefits plans. Using the best data available, this report finds that most businesses will have no employees who will marry a same-sex partner and the average business will see no noticeable increase in employee benefit costs.
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