Corporate Equality Index: Criteria 3.0 - Equal Benefits for Same-Sex Partners and Spouses
Benefits for same-sex partners (including state-registered domestic partners, civil union partners and same-sex spouses*) must be equivalent to those provided to employees with different-sex spouses to the extent permitted by law.All of the following benefits will be examined for parity:
Health benefits:
- medical
- dental
- vision
- dependent coverage
- COBRA-equivalent
Retirement benefits[1]:
- qualifying retirement plans: hardship distribution option
- pensions: qualified joint and pre-retirement survivor annuities (QJSA/QPSA)
- partner is the default beneficiary in the absence of a designated beneficiary or different-sex spouse
Other benefits:
- FMLA-equivalent
- bereavement leave
- supplemental life insurance
- relocation/ travel assistance
- adoption assistance
- employee discounts
- employee assistance programs
*State registration should substitute for a domestic partnership affidavit (if an affidavit is required for enrollment purposes) and be a qualifying event for benefits enrollment.
Insurance contract definitions of "spouse," when they exist, should include same-sex spouses if recognized by the state in which the employee claims benefits. Requirements to provide proof of relationship should be the same for same-sex as for different-sex spouses.
Helpful Resources
[1] As a result of the Worker, Retiree and Employer Recovery Act of 2008, the rollover option, but not the hardship distribution option, of qualifying retirement plans made possible by the Pension Protection Act of 2006 will be mandatory for all qualifying plans as of Jan. 1, 2010. For more information: www.hrc.org/11821.htm.