Tuesday, August 27, 2013

Same Sex Couples and Federal Benefits-Update


We are seeing a lot of information coming out from the federal government as a result of the Windsor ruling. Most recently, a colleague sent me a link from the IRS site with Answers to Frequently Asked Questions for Same-Sex Couples (last updated July 2, 2013). Among the 8 FAQ (in no particular order) are:  "Can same-sex partners who are legally married for state law purposes file federal tax returns using a married filing jointly or married filing separately status?"; "Can a taxpayer use the head-of-household filing status if the taxpayer’s only dependent is his or her same-sex partner?"; and "If a taxpayer adopts the child of his or her same-sex partner as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays or incurs to adopt the child?".

Meanwhile, over at Social Security, Acting Commissioner Carolyn W. Colvin issued a statement on August 9th "that Social Security is now processing some retirement spouse claims  for same-sex couples and paying benefits where they are due." SSA offers several articles on benefits for same-sex couples.

The U.S. Department of Labor (by the way, they have a nifty little intro page about their upcoming 100 year anniversary) issued a revision to Fact Sheet 28F that includes in the definitions spouses in same-sex marriages. LexisNexis Legal Newsroom on Labor and Employment Law, has an interesting article on the extension of FMLA as a result of Windsor, written by Barran Liebman LLP attorneys.

Further, on August 14th, 2013, the Department of Defense announced that it was extending spousal benefits to same-sex spouses of civilian employees as well as uniformed service members. The DoD indicated the benefits would be available no later than September 3, 2013 for those with a valid marriage certificate.

"Entitlements such as TRICARE enrollment, basic allowance for housing (BAH) and family separation allowance are retroactive to the date of the Supreme Court's decision.  Any claims to entitlements before that date will not be granted.  For those members married after June 26, 2013, entitlements begin at the date of marriage."

The Secretary of Defense sent a memo that explained the actions and noted that since not all jurisdictions allow same-sex marriage, the DoD will issue a "non-chargeable leave" policy for military personnel who have to travel to a state to be married, with an immediately-effective memo supplementing the existing leave policy.

Stay tuned-we will keep you posted with further updates.

Becky Morgan


Photo by Kim Dayton, © 2013


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