Out & Equal’s Workplace Monthly Town Call
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Announcements
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Upcoming Webinars:
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April 8,15, 22 – Train the Trainer – 3 Series – 12:00 -1:15pm Pacific (be a
certified Out & Equal Trainer in your workplace)
April 24 – Town Call: Implementing and Leveraging Self-identification as a
Method for Driving Change – 12:00-1:00pm Pacific
May 29 – Town Call: Monthly Topic on Global Perspectives
June 26 – Town Call: Monthly Topic on Executives
July 31 – Town Call: Monthly Topic on LGBT Retirement – The Next Frontier!
June 22-25 – Annual Society for HR Management Conference in
Orlando (O&E Booth at #747!
Nov 3-6 – Out & Equal Annual Workplace Summit (SF)
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Polls (possible topics)
• What is the status of same sex marriage
where you live?
• Have you gotten married and started
receiving federal benefits?
• Anyone married outside the US?
Want to sponsor the 2014 Out & Equal Summit – contact us!
3
The Post-DOMA Era: The Great News for
Companies and Employees!
Our Panel Today:
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Bernadette Harrigan, Mass Mutual
Jeffrey Gorczynski, Citigroup
Kirsten Macpherson, Boeing
Steve Wasik, Aon Hewitt
Todd Solomon, McDermott Will & Emery LLP
Elizabeth Birch, Elizabeth Birch Company
Call Moderator: Pat Baillie
Director of Training
Want to sponsor the 2014 Out & Equal Summit – contact us!
4
Panel
Elizabeth Birch
Steve Wasik
Kirsten Macpherson
Jeffrey Gorczynski
Bernadette Harrigan
Todd Solomon
Want to sponsor the 2014 Out & Equal Summit – contact us!
Post Supreme Court Ruling in Windsor
Thea Spyer & Edie Windsor
Want to sponsor the 2014 Out & Equal Summit – contact us!
State of the States: Marriage Equality
Marriage (18 Jurisdictions) California, Connecticut, Delaware, District of
Columbia, Hawaii, Illinois, Iowa, Maine, Maryland, Massachusetts,
Minnesota, New Hampshire, New Jersey, New Mexico, New York,
Rhode Island, Vermont, and Washington
Honoring Out-of-State Marriages of Same-Sex Couples
(1 State) Oregon. In Utah, a federal judge has issued a ruling
establishing the freedom to marry, and the decision is now stayed
pending consideration by the appellate court.
Three states offer broad protections short of marriage. CO allows civil
union, while OR and NV offer broad domestic partnership. WI has more
limited domestic partnership.
Want to sponsor the 2014 Out & Equal Summit – contact us!
State of the States: Marriage Equality
Anti-Relationship Recognition Constitutional Amendments
(20 states)* Alabama, Arkansas, Florida, Georgia, Idaho, Kansas,
Kentucky, Louisiana, Michigan, Nebraska, North Carolina, North Dakota,
Ohio, Oklahoma, South Carolina, South Dakota, Texas, Utah, Virginia,
Wisconsin
Anti-Marriage Constitutional Amendments (9 States) Alaska,
Arizona, Colorado, Missouri, Mississippi, Montana, Nevada, Oregon,
Tennessee
*States where language goes beyond just marriage and affects other
legal relationships, such as civil unions or domestic partnerships
Want to sponsor the 2014 Out & Equal Summit – contact us!
State of the States: Marriage Equality
Anti-Marriage Laws (30 states)** Alabama, Alaska, Arizona, Arkansas,
Colorado, Florida, Georgia, Idaho, Indiana, Kansas, Kentucky,
Louisiana, Michigan, Missouri, Mississippi, Montana, North Carolina,
North Dakota, Ohio, Oklahoma, Pennsylvania, South Carolina, South
Dakota, Tennessee, Texas, Utah, Virginia, West Virginia, Wisconsin, and
Wyoming
** This list includes states with laws or statutes that prohibit marriage.
The list includes all states with constitutional amendments that prohibit
marriage or relationship recognition for same-sex couples, with the
exception of Nevada, Nebraska, and Oregon.
Want to sponsor the 2014 Out & Equal Summit – contact us!
Sample Rulings State Courts since Windsor Case
Utah: In the first of the five decisions siding with marriage equality, Judge
Robert Shelby struck down Utah’s ban on same-sex marriages, holding
that “[t]he Constitution protects the Plaintiffs’ fundamental rights, which
include the right to marry and the right to have that marriage recognized
by their government.” He dismissed the suggestion that states rights can
somehow trump these fundamental rights — “the Fourteenth Amendment
requires that individual rights take precedence over states’ rights where
these two interests are in conflict.”
Oklahoma: Less than a month after the Utah decision, Judge Terence
Kern sided with marriage equality in Oklahoma. “Equal protection is at the
very heart of our legal system and central to our consent to be governed,”
Kern wrote, “It is not a scarce commodity to be meted out begrudgingly or
in short portions. Therefore, the majority view in Oklahoma must give way
to individual constitutional rights.”
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State Courts that have ruled since Obama Case
Ohio: An Ohio case that began with a man in the terminal stages of Lou Gehrig’s
disease who wants to die knowing that his own death certificate will list his
husband as his “surviving spouse”, led to Judge Timothy Black holding that Ohio
may not discriminate against same sex couples who legally marry in another
state, at least with respect to death certificates. Although Judge Black opinion is
narrow in scope, it hints at broader application: “once you get married lawfully in
one state, another state cannot summarily take your marriage away, because the
right to remain married is properly recognized as a fundamental liberty interest
protected by the Due Process Clause of the United States Constitution.”
Kentucky: On Wednesday, Judge John G. Heyburn held that Kentucky must
recognize same-sex marriages performed in other states. Notably, Judge Heyburn
is a George H.W. Bush appointee who once served as Special Counsel to future
Senate Minority Leader Mitch McConnell (R-KY).
Virginia: Finally, Judge Arenda Wright Allen wrote the most recent marriage
equality decision — “We have arrived upon another moment in history when We
the People becomes more inclusive, and our freedom more perfect.
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Interpretation of Windsor Case by
Obama Administration
If you are legally married, many benefits will flow at the FEDERAL as a
matter of law:
• All Aspects of Federal Taxation – Joint Filing or Married Filing
Separately
• Retroactive Tax Credit
• Marital Deduction Applies
• Health Benefits – no imputed tax if couple legally married
• Can use pretax Cafeteria Plans on equal basis
• The Employee Retirement Income Security Act (ERISA) - 401k,
403b
• Spousal Protection in Pension Plans
• The Consolidated Omnibus Budget Reconciliation Act (COBRA)
• Immigration – Have already started processing same sex bi-national
couples.
• FMLA
Want to sponsor the 2014 Out & Equal Summit – contact us!
Military Benefits
A military family living in a state with marriage equality are being
granted federal benefits now that DOMA is repealed. These well-earned
benefits include, military health insurance, increased base and housing
allowances, relocation assistance, and surviving spousal benefits.
The Department of Defense will extend all benefits to same-sex
spouses of military personnel that are currently extended to oppositesex spouses, including medical, dental, interment at Arlington National
Cemetery, and with-dependent Basic Allowance for Housing. The
Department will implement these benefit changes as soon as possible
for same-sex spouses.
Want to sponsor the 2014 Out & Equal Summit – contact us!
The Post-DOMA Era: The Great News for
Companies and Employees!
Our Panel Today:
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Bernadette Harrigan, Mass Mutual
Jeffrey Gorczynski, Citigroup
Kirsten Macpherson, Boeing
Steve Wasik, Aon Hewitt
Todd Solomon, McDermott Will & Emery LLP
Elizabeth Birch, Elizabeth Birch Company
Call Moderator: Pat Baillie
Director of Training
Want to sponsor the 2014 Out & Equal Summit – contact us!
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What’s happening at companies?
Medical, Dental, and Vision Benefits
• Spousal benefits are no longer
taxable for federal tax purposes
• State taxes are still very complex
• Insured plan coverage, COBRA,
HIPAA special enrollment for samesex spouses are all required
• Self-funded plans that continue to
deny coverage to same-sex spouses
may face discrimination lawsuits
• Best practice: All plans need to have
updated enrollment and tax
certification procedures
Retirement Benefits
• 401(k) plan automatic
beneficiary and spousal
consent rights
• QJSA/QPSA rights apply
to same-sex spouses
• Other spousal rights apply
(RMDs, rollovers, QDROs,
etc.)
Want to sponsor the 2014 Out & Equal Summit – contact us!
What can you do as benefits continue to evolve?
Best Practices and Open Issues
• Update tax certification and enrollment forms (e.g., do you know who
the married employees are?)
• Retroactive impact
– Be prepared to issue corrected W-2s
– Upcoming IRS guidance on retirement pan retroactivity
• Plan Amendments
– Almost all benefit plans and SPDs must be updated
– IRS guidance on timing forthcoming
Want to sponsor the 2014 Out & Equal Summit – contact us!
The Post-DOMA Era: The Great News for
Companies and Employees!
Our Panel Today:
•
•
•
•
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Bernadette Harrigan, Mass Mutual
Jeffrey Gorczynski, Citigroup
Kirsten Macpherson, Boeing
Steve Wasik, Aon Hewitt
Todd Solomon, McDermott Will & Emery LLP
Elizabeth Birch, Elizabeth Birch Company
Call Moderator: Pat Baillie
Director of Training
Want to sponsor the 2014 Out & Equal Summit – contact us!
17
What's next on DOMA?
 Significant “equal marriage” litigation since Windsor
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What's next on DOMA?
 Significant “equal marriage” litigation since Windsor
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What's next on DOMA?
 Significant “equal marriage” litigation since Windsor
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What's next on DOMA?
 Significant “equal marriage” litigation since Windsor
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Fight DOMA with DOMA
1st Step - Develop Outstanding Marriage Appeals
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Fight DOMA with DOMA
1st Step - Develop Outstanding Marriage Appeals
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Fight DOMA with DOMA
1st Step - Develop Outstanding Marriage Appeals
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Fight DOMA with DOMA
1st Step - Develop Outstanding Marriage Appeals
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Develop Outstanding Marriage Appeals
2nd Step - Win in Court of Public
Opinion // Business is an Ally
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Develop Outstanding Marriage Appeals
2nd Step - Win in Court of Public
Opinion // Business is an Ally
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Super Bowl... and other sporting things
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Super Bowl... and other sporting things
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Super Bowl... and other sporting things
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Super Bowl... and other sporting things
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Sochi
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Sochi
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Sochi
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Sochi
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Arizona
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Arizona
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Arizona
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St. Patrick’s Day
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St. Patrick’s Day
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Boy Scouts
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Boy Scouts
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LGBT Support Gets Good Press
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LGBT Support Gets Good Press
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LGBT Support Gets Good Press
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LGBT Support Gets Good Press
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LGBT Support Gets Good Press
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Successfully Changing Hearts and Minds
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Successfully Changing Hearts and Minds
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Why this matters….
Trending toward the Supreme Court
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The Post-DOMA Era: The Great News for
Companies and Employees!
Our Panel Today:
•
•
•
•
•
•
Bernadette Harrigan, Mass Mutual
Jeffrey Gorczynski, Citigroup
Kirsten Macpherson, Boeing
Steve Wasik, Aon Hewitt
Todd Solomon, McDermott Will & Emery LLP
Elizabeth Birch, Elizabeth Birch Company
Call Moderator: Pat Baillie
Director of Training
Want to sponsor the 2014 Out & Equal Summit – contact us!
51
CURRENT ISSUES FOR SOME ACCOUNTING
SYSTEMS AS A RESULT OF THE DOMA 2013
RULING
Accounting systems have been driven to a high level of complexity because of the lack of
recognition for all marriages for all persons across all states
 Federal payroll taxation considers marriage at the place of celebration
 Income tax, FICA, Medicare, cafeteria plans (FSA, HSA, 401(k), IRA, and perquisites
CURRENT ISSUES FOR SOME ACCOUNTING
SYSTEMS AS A RESULT OF THE DOMA 2013
RULING
Accounting systems have been driven to a high level of complexity because of the lack of
recognition for all marriages for all persons across all states
 State payroll taxation is an evolving patchwork
 Forty one of the 50 states have income tax
 Sixteen states and the District of Columbia recognize gay marriage (Michigan will make
17 and Oregon recognizes out of state gay marriages)
 Many families must consider the cost of relocation when moving and for gay families it
can be complex for the family and the company
 Some companies have employees “working” in multiple states
Poll Question:
What does your company payroll demographic
look like?
• All of our employees live and work in the
same state
• Some of our employees work in one state
and live in another
• Some of our employees live and work in a
state different from mine
• We have employees in nearly every state in
the Union
• We have employees who are sometimes
working for long periods of time away from
their home location
The Post-DOMA Era: The Great News for
Companies and Employees!
Our Panel Today:
•
•
•
•
•
•
Bernadette Harrigan, Mass Mutual
Jeffrey Gorczynski, Citigroup
Kirsten Macpherson, Boeing
Steve Wasik, Aon Hewitt
Todd Solomon, McDermott Will & Emery LLP
Elizabeth Birch, Elizabeth Birch Company
Call Moderator: Pat Baillie
Director of Training
Want to sponsor the 2014 Out & Equal Summit – contact us!
55
Questions & Answers
Moderator: Pat Baillie
Director of Training
Want to sponsor the 2014 Out & Equal Summit – contact us!
56
Closing Comments
Our Panel Today:
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Bernadette Harrigan, Mass Mutual
Jeffrey Gorczynski, Citigroup
Kirsten Macpherson, Boeing
Steve Wasik, Aon Hewitt
Todd Solomon, McDermott Will & Emery LLP
Elizabeth Birch, Elizabeth Birch Company
Call Moderator: Pat Baillie
Director of Training
Want to sponsor the 2014 Out & Equal Summit – contact us!
57
Thank you for your participation!
Please complete the short survey at the end of the call!
Next Town Call
Thursday, April 24, 12:00pm Pacific
Implementing and Leveraging Self-identification as a Method for Driving Change
LGBT Diversity Leadership Train the Trainer Certification – 3 part webinar
Begins April 8 at 12:00pm Pacific
Join us at the 2014 Out & Equal Workplace Summit
(November 3-6, 2014 in San Francisco)
Information at: http://outandequal.org
More questions? Contact Pat Baillie, Director of Training
pbaillie@outandequal.org - 415-694-6521
Want to sponsor the 2014 Out & Equal Summit – contact us!