Employer health coverage for domestic partners--identifying the issues.
Several well-known companies now offer employees the opportunity to provide health coverage to gay, lesbian, or opposite-sex domestic partners, and others are considering doing so. This article examines the practical, tax, and other legal issues that employers need to consider as they make decisions about this benefit. Issues include the criteria that employees and their domestic partners must meet in order for coverage to be available, the cost of coverage, and how coverage is taxed in different situations.
Laarman
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D003659:Decision Making, Organizational; D004608:Eligibility Determination / Q000191:economics / Q000331:legislation & jurisprudence* / Q000639:trends; D005190:Family; D005260:Female; D006264:Health Benefit Plans, Employee / Q000191:economics / Q000331:legislation & jurisprudence* / Q000639:trends; D006716:Homosexuality; D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence; D007221:Industry / Q000191:economics / Q000458:organization & administration / Q000639:trends; D008297:Male; D008393:Marriage; D014481:United States