Domestic Partner Health Benefits

Resource type: Practice Note

Status: Maintained

Jurisdiction: USA

This Practice Note provides an overview of the issues that arise for employers when providing health benefits to employees' domestic and civil union partners and same-gender spouses. It identifies various types of federal and state relationship recognition laws, summarizes the federal tax implications of providing domestic partner health benefits and discusses the impact of domestic partner status on other employee benefit programs such as cafeteria plans, medical expense reimbursement plans and on health coverage-related rights such as COBRA and HIPAA.

Carrie L. Mitnick, Patterson Belknap Webb & Tyler LLP with special thanks to David Glaser, Patterson Belknap Webb & Tyler LLP

The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your PLC Account Executive.

Free trial

A free trial will give you:

✔	Unlimited access to our online legal know-how services during the trial period
✔	Full training and support
✔	Six issues of Practical Law The Journal, the companion to Practical Law online
✔	Weekly update e-mails on current legal developments in your practice area

Law school access click here

Login

Subscribers and trialists can login below

Contact Us

If you need assistance logging in or have any questions about our services, please contact us.

Actions

Resource information

Show resource details Hide resource details

Resource ID: 8-516-3549
Products: PLC US Employee Benefits & Executive Compensation, PLC US Law Department, Practical Law The Journal (US)
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

Contact the team