To deal with this issue, many companies, like American Express, will provide a tax-equalization "grossup" to cover the additional federal and state taxes employees must pay for adding a domestic partner
on their insurance coverage.
Employers that provide health insurance through high-deductible insurance plans linked with health savings accounts need to be aware that any amount paid from an HSA to cover medical expenses of a nondependent domestic partner
would be included in the gross income of the employee and would be subject to an additional 10 percent excise tax.
After all, at least 300 higher education institutions currently offer health benefits for domestic partners
KB Home, which received the lowest Los Angeles area score with 15, was stunned by its ranking since it offers domestic partner
benefits and has anti-discrimination training and policies that include sexual orientation and gender identity.
Already, in America, if you want to get together with someone, and depending on where you live or work, you can have cohabitation, employer domestic-partner benefits, public domestic partner
benefits, marriage, or even covenant marriage (a version of marriage which is harder to net into and out of).
BUCKING RECENT CORPORATE TRENDS to extend employee benefits to same-sex domestic partners
, in December the newly merged Exxon Mobil Corporation revoked a Mobil policy which provided health coverage to same-sex partners of newly hired employees.
Most attention on this issue focuses on same-sex couples, yet according to a study by Paul Sullivan, a senior research consultant in Aon Consulting's research and training services unit in Newburyport, Massachusetts, two-thirds of domestic partner
benefit recipients are heterosexuals who outnumber gays and lesbians and are less reluctant to reveal their sexual orientation in a work environment.
DTCC offers its employees the opportunity to enroll eligible domestic partners
in its medical, dental and vision health plans.
If you are a domestic partner
and the boyfriend and girlfriend fight and the girlfriend moves out, the girlfriend stays on the plan forever until we renew.
The domestic partner
can be the same or opposite sex "as long as you live together in an ongoing, exclusive, committed relationship similar to marriage and have been doing so for at least 12 months and intend to continue to do so," Hargrove said.
Drew Springer's bill to revoke the accreditation and withhold funding from Texas school districts that allow employees to add a domestic partner
to their health care plan - has made it through a House committee and is awaiting a vote in the full chamber.
With this new domestic partner
benefit, Deloitte will pay for the tax impact by grossing up salaries for the value of the premium provided to a domestic partner
These additional questions and answers address issues such as whether a registered domestic partner
can use the head of household filing status and claiming a registered domestic partner
as a dependent for purposes of the dependency deduction.
In practice, some clinicians involve same-sex partners in discussions about patient care, especially when the domestic partner
has good relationships with the patient's family members.
IRS Chief Counsel Advice 200608038, the first IRS pronouncement on domestic partner
tax treatment since the enactment of the California Domestic Partner
Rights and Responsibilities Act of 2003, can be downloaded at www.