Benefits for Domestic Partners and Same-Sex Spouses in a Post-DOMA World: What's New and What's Next
Solomon will provide an update on recent developments, including the Supreme Court ruling on the constitutionality of the federal Defense of Marriage Act and the subsequent guidance applicable to benefits plans. This session discusses the steps employers currently take to comply with the new guidance as well as the struggles employers have encountered. You will learn: · Upcoming changes to the Human Rights Campaign Corporate Equality Index, which ranks the LGBT diversity policies. · Status of tax gross-ups for domestic partner benefits and the issues related to offering health benefits to transgender employees as well as the tax and payroll consequences of offering same-sex partners benefits. · Whether benefits for unmarried same-sex partners will become obsolete and what the future holds for same-sex partner benefits.
Todd A. Solomon
Todd Solomon is a partner in and Chicago local practice group leader of the employee benefits practice group of McDermott Will & Emery LLP in its Chicago office. Todd focuses his practice primarily on designing, amending, and administering pension plans, 401(k) plans, employee stock ownership plans, 403(b) plans, and nonqualified deferred compensation arrangements. He also counsels corporations and tax-exempt entities regarding fiduciary and plan investment issues under ERISA, employee benefits issues involved in corporate transactions, executive compensation and Code Section 409A compliance and correction matters, and the implementation of benefit programs for domestic partners.