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For more information on a case,
contact Carisa Cunningham at 617-426-1350, or contact by .(JavaScript must be enabled to view this email address)

Private Employment Issues And Benefits


The Department of Labor (DOL) issued guidance on the meaning of "spouse" and "marriage" in ERISA and HIPAA controlled benefits (these are federal laws that place certain requirements on employers). These definitions apply equally to same-sex and different-sex couples, regardless of where the couple resides.

The Internal Revenue Service (IRS) has issued guidance to employers concerning same-sex married couples and qualified retirement plans.  Essentially, those plans must treat same-sex married couples the same as different-sex married couples, regardless of where the couple resides.

The Department of Health and Human Services (HHS) has issued guidance for non-grandfathered group and individual health plans which requires that plans which offer spousal coverage cannot discriminate against same-sex spouses.

IRS issued a notice addressing how the rules for cafeteria plans, flexible spending accounts and health savings accounts apply to individuals with same-sex spouses, regardless of where the couple resides.