Domestic Partner and Civil Union Benefits

New and Updated

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: California

  Updated to reflect changed requirements for registered domestic partnerships, effective January 1, 2020.

• Type:

  50-State Charts

  Tax Treatment of Same-Sex Couple Benefits by State

  This chart summarizes federal and state laws regarding whether same-sex marriages, civil unions and/or domestic partnerships are recognized, and whether the value of benefits provided by an employer to an employee's same-sex spouse or civil union or domestic partner is taxable.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Iowa

  In-depth review of the spectrum of Iowa employment law requirements HR must follow with respect to taxation of employee benefits.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Vermont

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Vermont of salary deferrals to IRC § 125 cafeteria plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Rhode Island

  In-depth review of the spectrum of Rhode Island employment law requirements HR must follow with respect to taxation of employee benefits.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Oregon

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Oregon of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Montana

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Montana of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Massachusetts

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Massachusetts of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Maine

  In-depth review of the spectrum of Maine employment law requirements HR must follow with respect to taxation of employee benefits.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Illinois

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Illinois of health insurance benefits for those in same-sex marriages and civil unions.