Self-funded health insurance plans governed by ERISA are subject to the restrictions of the federal Defense of Marriage Act (DOMA), which defines a "spouse" as a person of the opposite sex who is a husband or wife. Therefore, employers with self-funded insurance plans will not be required to offer coverage to an employee's civil union partner or same-sex spouse. However, employers may choose to provide coverage.
Fully insured health plans are subject to state laws. Although New Hampshire's civil union and same-sex marriage law does not directly address insurance benefits, it is very likely that fully insured health plans will be subject to the law, and employers offering employees state-regulated coverage will be required to offer coverage to employees' civil union partners on the same terms offered to employees' spouses.
Likewise, health plans sponsored by state public ...