Payroll Issues of Domestic Partners and Same-Sex Spouses

Webinar: ID# 1015447
Recorded CD
About This Course:
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. This 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 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?

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.


  • 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
  • Welfare Benefits
  • Retirement Plans
  • Nonqualified Plans
  • Benefits Not Subject to ERISA
Federal Taxation of Benefits
  • Same-Sex Spouses
  • Domestic Partners
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
About The Presenters:

Timothy D.S. Goodman
  • Partner with the law firm of Dorsey & Whitney LLP
  • Advises employers on wellness programs and health plans, and on retirement plans and executive compensation
  • Advises employers on DOL, IRS and EEOC guidance on wellness programs, responding to benefit claims, answering questions regarding the extension of health coverage under COBRA and state law, and COBRA subsidies
  • 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 Association’s Tax and Labor and Employment Sections, and the Minnesota State Bar Association’s Employee Benefits Section and Tax Section
  • Frequent speaker on health care reform, wellness, benefit and compensation topics
Jamison Klang
  • 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
Payroll Issues of Domestic Partners and Same-Sex Spouses
Available on CD format
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