Show navigation

Available in:

OnDemand Webinar

Payroll Issues of Domestic Partners and Same-Sex Spouses

Learn the complex benefit and tax issues that come with providing benefits to same-sex spouses and domestic partners.

Same-sex spouses and domestic partnerships continue to be a developing area of the law (since the Supreme Court decision in United States v. Windsor, which held that Section 3 of the Defense of Marriage Act [DOMA] was unconstitutional, the total number of states that recognize same-sex marriage has almost reached 40 states and the Supreme Court will be hearing another case on the issue). This ondemand webinar reviews: What is the impact of the court decisions? What spousal benefits are addressed under ERISA and the Code? Must employers provide benefits for same-sex spouses? What is the tax withholding and reporting impact? How does the growth in state recognition of same-sex marriage impact benefits? In particular, employers that fail to review their payroll practices run the risk of under reporting income and owing federal and state penalties for failure to properly withhold and report income. Employers also run a risk of employee complaints if the value of benefits is included in income when it is exempt under federal or state income tax.

Runtime: 88 minutes
Purchase Options

More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Background

  • Defense of Marriage Act (DOMA)
  • Supreme Court Decision - U.S. v. Windsor
  • Subsequent Court Decisions
  • ERISA and Same-Sex Marriage
  • Internal Revenue Code and Same-Sex Marriage

State Recognition

  • Same-Sex Marriages
  • Civil Unions
  • Domestic Partnerships

Benefits for Same-Sex Spouses and Domestic Partners

  • Health Benefits

- Coverage; Who to Cover

- Proof for Who Is Covered

- Design Considerations

  • Welfare Benefits
  • Retirement Plans
  • Nonqualified Plans
  • Benefits Not Subject to ERISA

- Equity Plans; Short-Term Disability

- Other Plans

Federal Taxation of Benefits

  • Same-Sex Spouses
  • Domestic Partners

- Dependent Status

- Definition Under Sections 105(b) and 152 of the Code

State Taxation of Benefits

  • States With No Income Tax
  • States With Income Tax That Recognize Same-Sex Spouses or Domestic Partners
  • States With Income Tax That Do Not Recognize Same-Sex Spouses or Domestic Partners

Valuing Benefits

  • Methods for Valuing Health Benefits
  • Examples

Form W-2 Reporting

  • Overview
  • Income Tax Reporting on Form W-2

- Income Tax; FICA; State Tax Reporting

Purchase Options

More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

Purchase Options

More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Timothy D.S. Goodman

Timothy D.S. Goodman

Dorsey & Whitney LLP

  • Partner with the law firm of Dorsey & Whitney LLP
  • Advises employers on all aspects of employee benefits
  • Advises employers on DOL, IRS and EEOC guidance on wellness plans, Affordable Care Act questions, and other health and welfare matters
  • Advises employers on severance, benefit matters related to reductions in force, retirement plan corrections and compliance, and deferred compensation
  • Focuses on hospital and health care employers, agricultural and cooperative employers, and tax-exempt employers
  • Former president of the Midwest Pension Conference and the Minneapolis Pension Council
  • Member of the American Bar Associationís Tax and Labor and Employment Sections, and the Minnesota State Bar Associationís Employee Benefits Section and Tax Section
  • Frequent speaker on health care reform, wellness, and benefit and compensation topics
  • Can be contacted at 612-340-2825 or [email protected]
No photo available

Jamison Klang

Dorsey & Whitney LLP

  • Attorney at Dorsey & Whitney LLP
  • Advises employers on retirement plans, welfare plans and executive compensation
  • Focuses on equity compensation issues and nonqualified deferred compensation arrangements
  • Can be contacted at 650-565-2246 or [email protected]
Purchase Options

More Program Information

Why Lorman?

Over 31 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today
With This Course

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 396105
Published 2015
Purchase Options

Available in Multiple Formats

Purchase this course and learn on your schedule!