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A brief explanation of a qualified joint and survivor annuity (QJSA), a qualified pre-retirement survivor annuity (QPSA) and the ways in which these benefit distribution forms impact or are otherwise important for same-sex domestic partners (and same-sex couples married under the laws of the State of Massachusetts).
Retirement plans may allow their participants to access retirement savings to help with a financial hardship, such as unreimbursed medical expenses, incurred by the participant’s spouse or federally-defined tax dependents. The Pension Protection Act of August 2006 expands this option for any designated beneficiary such as a domestic partner, parent or sibling.
The Pension Protection Act of 2006 (PPA) and the Worker, Retiree and Employer Recovery Act of 2008 (WRERA) collectively require all qualifying retirement plans to implement nonspouse rollover provisions as of January 1, 2010.
A number of employers have looked to account for the income tax burden of domestic partner benefits by "grossing up" an employee’s salary, similar to how employers can gross up award or bonus payments to an employee.
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