Marriage for Same-Sex Couples: Considerations for Employers
Samir Luther, Human Rights Campaign Foundation
The establishment of marriage for same-sex couples in California (2008) and Massachusetts (2004) legally expanded the definition of “spouse” as used in many employment and benefits contexts in those states and, as of July 31, 2008, neither state requires married couples to reside there. The State of New York has taken steps to recognize same-sex spouses married in other states. As a result, employers across the country must assess 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 partner and spousal benefits structures and also suggests ways employers can proactively address changing laws to ensure same-sex couples are provided equal benefits, including eligibility, enrollment and tax treatment of benefits.
Download Marriage for Same-Sex Couples: Considerations for Employers [PDF]