What Employers Should Know about DOMA

The June 26, 2013 Supreme Court decision to end the Defense of Marriage Act (commonly known as DOMA) means many employers have a new set of responsibilities.

Under the FMLA: 
The U.S. Department of Labor has traditionally held that same-sex couples were not entitled to FMLA benefits because the partners in these couples did not fit the legal definition of a "spouse". As of August 2013, same-sex couples who reside in states where same-sex marriage is legal are now entitled to full FMLA benefits.

Under your company Benefit Plan:
Before the end of DOMA, employer-provided health benefits were calculated as income for same-sex couples because the partners of these couples did not fit the the legal definition of a "spouse" for the federal exemption from income tax for health benefits provided to a spouse. Now, same-sex couples will not longer be federally taxed on the value of their employer-provided health coverage, regardless of what state they reside in.

The end of the Defense of Marriage Act signifies a major change in our society and therefore in law. It is important for employers to stay up to date on what their obligations and responsibilities under the new law. It is wise to contact an attorney who is well versed in employment law if you have any questions or concerns.