Same-Sex Marriage and Employee Benefit Plans : Legal Considerations.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

Federal government.

Business.

Health insurance.

Physical Description:

1 online resource (14 pages, digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2011.

System Details:

System requirements: PDF reader software.

text file

Summary:

Discusses Federal regulation of private-sector employee benefits under the Employee Retirement Income Security Act and the Internal Revenue Code, focusing on spousal retirement, health, and other welfare benefits. Examines how these benefits are affected by P.L. 104-199, the Defense of Marriage Act (DOMA), which prohibits Federal recognition of same-sex marriages and allows individual States to refuse to recognize such marriages performed in other States. Addresses legal challenges to DOMA, and discusses legislation in the 112th Congress that could affect provision of private-sector employee benefits to same-sex partners.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Jan. 2013). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. American Law Division. Same-Sex Marriage and Employee Benefit Plans

Access Restriction:

Restricted for use by site license.