As with public universities with benefits, all three private schools offer the same benefits to domestic partners
and opposite sex spouses.
DUNNING: 'This small firm has had domestic partner
benefits for years, from before I came to work here three years ago.
Wal-Mart spokesman Randy Hargrove told Arkansas Business last week that he doesn't know how many workers have enrolled their domestic partners
for health care benefits.
For example, some domestic partners
might be the workers' roommates or extended family members.
Many other techniques are available to domestic partners
and other unmarried couples to help guard against unintended consequences and minimize tax costs connected with asset transfers.
To add precision to the law, New York defines domestic partners
as those persons who are registered as such in a registry maintained by an employer, a state, a municipality, or a foreign jurisdiction.
The company said in its blog Thursday, that it will be "grossing-up imputed taxes on health insurance benefits for all same-sex domestic partners
in the United States.
For example, domestic partners
are not entitled to federal benefits extended to married couples relating to income taxes, gift taxes, estate taxes, Social Security entitlements, IRAs, and retirement plans under ERISA.
didn't have to concern themselves with the new law when filing their current tax returns, which are for taxes owed in 2007 prior to the law going into effect.
Still, we just completed open enrollment for 2008, and they are not covering domestic partners
The change came in May after the Michigan Court of Appeals ruled in February that the state's 2004 constitutional amendment that banned same-sex marriage also "prohibits public employers from recognizing same-sex unions for any purpose" including providing benefits for domestic partners
of public employees.
In some cases, employers will have choices to make as to whether to provide coverage for domestic partners
After all, at least 300 higher education institutions currently offer health benefits for domestic partners
OHIO'S MIAMI University offers domestic partners
of gay employees the same benefits--health and dental insurance, recreation center discounts, tuition waivers--that it extends to the spouses of married employees.
Twenty local jurisdictions agreed in 2004 to provide benefits for domestic partners
of public employees, a 12 percent increase over 2003.