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Domestic Partner Benefits: What you need to know

A domestic partnership generally refers to a committed relationship between two individuals who are either a same-sex or opposite-sex couple. A few states license marriages for same-sex couples; some recognize same-sex civil unions; some provide legal recognition to domestic partnerships. In some instances, these state laws limit domestic partnership status to same-sex couples, or opposite-sex couples where one partner is at least 62 years of age or eligible for Social Security.
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Some organizations use the term “spousal equivalents,” which may be defined as those partners who are unable to legalize their relationship through marriage. Following the legalization of same-sex marriage in Massachusetts, some employers in that state have discontinued domestic partnership benefits since same-sex partners now have the legal option to marry. Given the number of possible definitions, employers should determine their objectives and establish corresponding criteria when creating policies that will affect employees with domestic partners, taking care to clearly identify which relationships will meet their definition of domestic partnership.
Federal laws, such as Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (IRC), do not recognize domestic partnerships because of the federal Defense of Marriage Act (DOMA). DOMA, which was passed in 1996, only recognizes marriage between a man and a woman. Therefore, under a federal statute, any tax deductions or benefits that might be made available for a spouse are not available to a domestic partner of an employee. Occasionally, a domestic partner may qualify as a dependent and receive the available ...

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Domestic Partner Benefits Resources

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White Papers Your State May Restrict DP Benefits

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