Domestic Partner and Civil Union Benefits

New and Updated

• Type:

  Handbook Templates

  Same-Sex Marriages, Civil Unions and Domestic Partnerships Handbook Statement

  Updated guidance to include information on the federal Respect for Marriage Act, effective December 13, 2022.

• 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

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

• 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

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

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Montana

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

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Massachusetts

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

• 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.