June 16, 2009

More States License Same-Gender Marriages

There has been a flurry of recent activity in courts and legislatures across the country addressing same-gender marriage. Maine,1 Vermont2 and New Hampshire3 have joined Massachusetts4 and Connecticut5 in licensing same-gender marriages, and legislation is pending in other states (most notably New York). Iowa has also started to license same-gender marriages in response to a court decision from that state's highest court.6

On the West Coast, California has taken a step in the opposite direction, with the May 26, 2009 decision of the state's highest court upholding the November 2008 voter-approved ban on same-gender marriage.7 Even as it upheld the ban on same-gender marriage, the California court concluded that the same-gender marriages that took place in California while it was legal (approximately 18,000 between June and November 2008) are valid marriages.

Licensing same-gender marriages is just one way that states have acted to recognize these relationships. States have also licensed civil unions and created statewide domestic partner registries as vehicles for formalizing same-gender relationships, while others have announced they will officially recognize same-gender marriages from other states. These approaches, coupled with the recent developments noted above on same-gender marriage, contribute to an ever-changing landscape of approaches to relationship recognition.

Implications for Plan Sponsors

As more states license same-gender marriages and as married couples from these states move around the country, it becomes increasingly likely that employers and other health plan sponsors will face questions from plan participants about benefits for their spouses. For assistance in developing a policy on coverage for same-sex spouses and understanding the tax issues created by the unfavorable tax treatment under federal law, health plan sponsors should consult The Segal Company's Same-Gender Marriage: Action Steps for Health Plan Sponsors.

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As with all issues involving the interpretation or application of laws and regulations, plan sponsors should rely on their attorneys for authoritative advice on the interpretation and application of state marriage laws. Segal can be retained to work with plan sponsors as they sort through the complex issues they will confront as they consider extending benefits to same-sex spouses.

1
Maine's law, which was signed on May 5, 2009, is available on the Maine State Legislature's Web site. (Click on the following text to return to the Capital Checkup.)
2
Vermont's law, which became law by legislative override of the governor's veto, is available on the state's Web site. (Click on the following text to return to the Capital Checkup.)
3
On June 3, 2009, three related bills were signed into law in New Hampshire: an Act relative to civil marriage and civil unions, an Act affirming religious freedom protections with regard to marriage and prohibiting the establishment of civil unions on or after January 1, 2010, and an Act relative to reimbursement of mileage for judges and marital masters and relative to civil marriage and civil unions. (Click on the following text to return to the Capital Checkup.)
4
Massachusetts' recognition of same-gender marriage is the result of an November 18, 2003 decision by the Massachusetts Supreme Judicial Court, which is available on the Massachusetts Trial Court Law Libraries Web site. For a summary, see Segal's January 2004 Bulletin, "Benefit Implications of the Massachusetts Court Ruling Allowing Same-Gender Marriage." (Click on the following text to return to the Capital Checkup.)
5
Connecticut's recognition of same-gender marriage is the result of an October 28, 2008 decision by the Connecticut Supreme Court, which is available on the State of Connecticut Judicial Branch Web site. For a summary, see Segal's January 2009 Bulletin, "Connecticut Licenses Same-Gender Marriages." (Click on the following text to return to the Capital Checkup.)
6
The court's decision is available on the Iowa Judicial Branch Web site. (Click on the following text to return to the Capital Checkup.)
7
A press release about the California Supreme Court's decision is available on the Court's Web site. (Click on the following text to return to the Capital Checkup.)

Capital Checkup is The Segal Company's periodic electronic newsletter summarizing activity with respect to health care and related subjects. Capital Checkup is for informational purposes only. It is not intended to provide guidance on current laws or pending legislation. On all issues involving the interpretation or application of laws and regulations, plan sponsors should rely on their attorneys for legal advice.

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