Same-Sex Marriage is Legal in All 50 States: So What Now?
Now that same-sex marriage is legal in all 50 states, most benefit plans will treat same-sex spouses equally to opposite-sex spouses. But several tricky issues still remain. You will learn:
· The various types of legal recognition of same-sex relationships and the states in which
such relationships receive recognition.
· The impact and scope of the U.S. Supreme Court's recent ruling legalizing same-sex
marriage in all 50 states.
· The best practices and market trends for benefit plans with respect to coverage of same-sex partners
and understand the tax and payroll consequences of any such coverage.
· About the upcoming changes to the Human Rights Campaign Corporate Equality Index,
which ranks the LGBT diversity policies of employers.
· About the future of unmarried partner benefits and whether employers will or should begin
dropping such 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.