AFTER DOMA: UPDATES AND ANNOUNCEMENTS ABOUT FEDERAL BENEFITS

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "AFTER DOMA: UPDATES AND ANNOUNCEMENTS ABOUT FEDERAL BENEFITS"

Transcription

1 AFTER DOMA: UPDATES AND ANNOUNCEMENTS ABOUT FEDERAL BENEFITS Below are recent announcements and updates from various federal programs on how the marriages of same-sex couples will be treated following the Supreme Court ruling overturning Section 3 of the Defense of Marriage Act (DOMA). Fact sheets with details on each program can be found at For assistance or specific questions, contact GLAD Answers at NOTE: If you think you may be eligible for a federal benefit, we urge you to apply soon as time limits may apply in certain cases. GENERAL INFORMATION o The benefits in the various federal programs only apply to married same-sex couples. Same-sex couples in a civil union or registered domestic partnership do not currently qualify, although Social Security is encouraging even these couples to apply for benefits if they feel that they are otherwise eligible. o Many federal programs only require that you are legally married (this is called the Place of Celebration (POC) rule), but some programs require that in addition to having legally married that your marriage be recognized by the state in which you reside (this is called the Place of Domicile (POD) rule). BANKRUPTCY No guidance has been issued. BENEFITS AND PROTECTIONS FOR CIVILIAN FEDERAL EMPLOYEES AND THEIR SPOUSES (POC RULE) o The Office of Personnel Management (OPM) has extended health insurance, life insurance, dental and vision insurance, long-term care insurance, retirement and flexible spending accounts to all same-sex spouses of federal employees and annuitants, regardless of where the couple lives. Retirees will have 2 years to elect changes to benefits based on now-recognized marital status. For more information see:

2 Memorandum for Heads of Executive Departments and Agencies from OPM Acting Director Elaine Kaplan 0 Benefits Administration Letter FEHB Program Carrier Letter FEDVIP Carrier Letter o OPM provided notice of a 2-year opportunity for annuitants who are legally married to a same-sex spouse to elect survivor annuities for their spouses regardless of where the couple lives. For more information see: Opportunities for Annuitants to Elect Survivor Annuity Benefits for Same-Sex Spouses o OPM extended Family Medical Leave Act (FMLA) coverage to same-sex spouses regardless of where the couple lives. For more information see: FMLA Coverage for Same-Sex Spouses 34 o Employees and annuitants in same-sex domestic partnerships who would marry but live in states that do not allow same-sex couples to marry may enroll the child of their same-sex domestic partner as a stepchild under FEHB and FEDVIP effective January 4, For more information see: Coverage of Children of Same-Sex Domestic Partners o Health care benefits are available to same-sex spouses of Tribal employees who participate in the Federal Employees Health Benefits (FEHB) program regardless of where the couple lives. For more information see: Tribal Benefits Administration Letter

3 o The Federal Retirement Thrift Investment Board (FRTIB) issued an interim final rule that it will use the Place Of Celebration (POC) to determine whether a participant is married. For more information see: Federal Retirement Thrift Investment Board Rule o The Office of Government Ethics (OGE) has issued guidance that ethical obligations such as financial disclosure and conflict of interest requirements will now apply to all legally married same-sex couples regardless of where the couple lives. For more information see: Office of Government Ethics Guidance the-supreme-court-s-decision-in-united-states-v--windsor-on-the- Executive-Branch-Ethics-Program/ FAMILY AND MEDICAL LEAVE ACT FOR NON-FEDERAL EMPLOYEES (POD RULE) o The Department of Labor (DOL) has stated that it will use the Place of Domicile (POD) to determine whether an employee can use FMLA leave to care for a samesex spouse. For more information see: FMLA Fact Sheet FEDERAL TAXES (POC RULE) o The Internal Revenue Service (IRS) has stated that legally married same-sex couples will be treated as married for all federal tax purposes regardless of where the couple resides. This means that there will no longer be federal taxes on spousal benefits provided by employers. Also, since the IRS has a policy of allowing the filing of amended income tax returns up to 3 years from the original due date, it may be beneficial for some couples to file amended returns as married. Married same-sex couples will no longer need to pay a gift or estate tax on transfers of property to a spouse. For more information see: Treasury and IRS Announcement Legal-Same-Sex-Marriages-Will-Be-Recognized-For-Federal-Tax-Purposes;-

4 Ruling-Provides-Certainty,-Benefits-and-Protections-Under-Federal-Tax- Law-for-Same-Sex-Married-Couples IRS Definition of Marriage Federal Tax FAQ For Married Same-Sex Couples Sex-Married-Couples o The IRS is providing guidance to employers about the recovery of FICA taxes collected on same-sex spousal benefits. For more information see: Procedures for Employers to FICA Tax Refunds o The IRS is providing guidance to employees and employers concerning cafeteria plans, FSAs and HSAs. For more information see: Guidance Concerning Cafeteria Plans, FSAs and HSAs o Same-sex married couples will be eligible for advanced payment of the premium tax credit and cost-sharing reductions under the Affordable Care Act regardless of where the couple resides. For more information see: Affordable Care Act Tax Implications Guidance/Downloads/marketplace-guidance-on-irs pdf o The IRS has made it clear that registered domestic partners and civil union couples will be treated as unmarried and will not be eligible for any of the benefits provided to married couples. For more information see: FAQ For Civil Union and Registered Domestic Partnership Couples Registered- Domestic-Partners-and-Individuals-in-Civil-Unions THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) (POC RULE) o The Department of Education announced that the marriages of same-sex couple would be recognized for all federal student aid programs, including filing the FAFSA, regardless of where the couple resides. For more information see: Department of Education Announcement

5 Dear Colleague Letter IMMIGRATION (POC RULE) o The Department of Homeland Security and the Department of State are using the Place of Celebration (POC) in considering any marriage based visas and immigration benefits. This means that a U.S. citizen or permanent resident can sponsor a same-sex spouse for a green card, provided all the other requirements for doing so are met. Immigration is a complex process and GLAD strongly recommends that before getting married or applying for an immigration benefit that you consult with an experienced immigration attorney. For more information see: Immigration Benefits for Same-Sex Spouses Same-Sex Spouses and Visas MEDICAID o Medicaid is a collaboration of the states and the federal government. So although the Department of Health and Human Services is encouraging states to use the Place of Celebration (POC) to determine whether a couple is married, states that do not recognize the marriages of same-sex couples may use the Place of Domicile (POD) if they so choose. To further complicate this, in some cases Medicaid eligibility is determined by using the rules for Social Security Supplemental Security Income (SSI) eligibility, and so in these cases the marriage recognition rule that the Social Security Administration (SSA) determines for SSI eligibility will determine Medicaid eligibility. We are still waiting for the Social Security Administration to issue its guidance. For more information see: Medicaid and Same-Sex Married Couples MEDICARE SPOUSAL PROTECTIONS

6 o If a same-sex spouse has a Medicare Advantage plan, then that spouse must have access to equal coverage when it comes to care in a nursing home where the other spouse lives. For more information see: Medicare Advantage Plans and Nursing Homes Plans/HealthPlansGenInfo/Downloads/SNF_Benefits_Post_Windsor.pdf o Medicare claims for surviving same-sex spouses who live in marriage equality states are now being processed. For more information see: Survivor Benefits MILITARY SPOUSAL BENEFITS (POC) o The Department of Defense (DOD) is offering the same benefits to same-sex spouses and different-sex spouses, regardless of where the couple resides. The DOD is also granting leave for service members who live more than 100 miles from a place where they can legally marry to travel and get married. For Department of Defense Announcement Administrative Absence to Get Married o Same-sex married couples are eligible to participate in the Survivor Benefit Program (SBP), regardless of where they reside. Retirees have until June 25, 2014 to enroll their same-sex spouse. For more information see: Survivor Benefit Plan Program o The Federal Retirement Thrift Investment Board (FRTIB) issued an interim final rule that it will use the Place Of Celebration (POC) to determine whether a participant is married. For more information see: Federal Retirement Thrift Investment Board Rule o Although initially a small number of state National Guard units refused to offer benefits to same-sex spouses, all of them are now in compliance. For more information see:

7 All State National Guard Units Now Provide Same-Sex Spousal Benefits PRIVATE EMPLOYMENT ISSUES AND BENEFITS o The Department of Labor (DOL) has issued guidance that ERISA and HIPAA controlled benefits (these are federal laws that place certain requirements on employers), when offered to same-sex spouses of employees, must treat those spouses the same as different-sex spouses, regardless of where the couple resides. For more information see: Guidance on ERISA Controlled Employer Spousal Benefits SOCIAL SECURITY SPOUSAL AND FAMILY PROTECTIONS o Social Security first announced that it was processing some same-sex spousal retirement claims and has recently added that it also now processing some widow and widower claims, including Medicare claims, for those who were married to a spouse of the same sex. The new guidance applies to retired or surviving spouses if the worker was domiciled in a state that recognizes marriage equality and the marriage took place in the U.S. Similarly, Social Security is now processing claims for lump sum death benefits if the deceased worker was domiciled in a state that recognizes marriage equality. If a marriage was entered into in a foreign country, Social Security may process the claim but only after getting a legal opinion on the validity of the marriage. Social Security is continuing to hold several claims, including applications where: o The worker was domiciled in a non-recognition state at the time of application or the deceased worker was domiciled in a non-recognition state at the time of death; or o The marriage does not meet the duration requirement and the claimant alleges a prior non-marital legal relationship such as a civil union. Anyone who was or is married to a spouse of the same sex and thinks they may be eligible for a Social Security benefit, should apply immediately to preserve their rights to benefits. For more information see: Social Security Q&A for Same-Sex Couples

8 Instructions for Processing Claims of Same-Sex Couples Press Release about Survivor and Death Benefits Survivor Benefits Lump Sum Death Benefit SUPPLEMENTAL SECURITY INCOME FOR AGED, BLIND AND DISABLED (SSI) o The SSA has released guidance for processing SSI benefits for same-sex married couples who live in states where their marriage is recognized. For more information see: TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) No guidance has been issued. VETERAN S SPOUSAL BENEFITS o The Attorney General has informed Congress that the Department of Justice (DOJ) will not be enforcing Title 38 which defines marriage as only between a man and a woman. However, the Veteran s Administration responded that it will continue to enforce Title 38 until it receives orders to stop. For more information see: Holder Letter to Boehner Letter from Department of Veterans Affairs About Title 38

9 FOR THE MOST RECENT INFORMATION AND TO GET ANSWERS TO ANY QUESTIONS, CONTACT GLAD Answers BY LIVE CHAT OR AT OR BY PHONE MONDAY-FRIDAY 1:30-4:30 PM AT GLAD (4523)

DOMA: What s Your Action Plan? July 25, 2013

DOMA: What s Your Action Plan? July 25, 2013 DOMA: What s Your Action Plan? July 25, 2013 Presented By: Mark S. Thomas, Partner, Williams Mullen D. Earl Baggett, Partner, Williams Mullen Brydon M. DeWitt, Partner, Williams Mullen Today s Presenters

More information

Provided By Touchstone Consulting Group Benefits for Same-sex Couples and Domestic Partners

Provided By Touchstone Consulting Group Benefits for Same-sex Couples and Domestic Partners Provided By Touchstone Consulting Group Benefits for Same-sex Couples and A significant number of U.S. companies provide benefits, such as health insurance coverage, for their employees domestic partners

More information

All legally married same-sex couples

All legally married same-sex couples IRS GUIDANCE ON SAME-SEX MARRIAGE September 3, 2013 Highlights Place Of Celebration Of Marriage Controls Guidance For 2013 Tax Returns Amended Returns May Be Filed For Open Years Treatment Of Domestic

More information

Estate Planning and Charitable Giving for Same-Sex Couples After United States v. Windsor

Estate Planning and Charitable Giving for Same-Sex Couples After United States v. Windsor Magazine September/October 2014 Vol. 28 No 5 Estate Planning and Charitable Giving for Same-Sex Couples After United States v. Windsor By Ray Prather Ray Prather is a partner in the Chicago, Illinois,

More information

CSRS Spouse Benefits - Death of an Employee FERS i Chapter 70

CSRS Spouse Benefits - Death of an Employee FERS i Chapter 70 CSRS Spouse Benefits - Death of an Employee FERS i Table of Contents Subchapter 70A CSRS Part 70A1 General Information Section 70A1.1-1 Overview... 1 A. Introduction... 1 B. Topics Covered... 1 C. Organization

More information

Retirement and Survivor Annuities for Former Spouses of Federal Employees

Retirement and Survivor Annuities for Former Spouses of Federal Employees Order Code RS22856 April 3, 2008 Summary Retirement and Survivor Annuities for Former Spouses of Federal Employees Patrick Purcell Specialist in Income Security Domestic Social Policy Division A former

More information

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law

Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law The following questions and answers provide information to individuals of the same sex who are lawfully

More information

Court-Ordered Benefits for Former Spouses

Court-Ordered Benefits for Former Spouses Court-Ordered Benefits for Former Spouses Civil Service Retirement System Federal Employees Retirement System Federal Employees Group Life Insurance Federal Employees Health Benefits RI 84-1 Revised July

More information

Erica@ambler-keenan.com www.ambler-keenan.com

Erica@ambler-keenan.com www.ambler-keenan.com Civil Unions and Estate Planning after DOMA Ruling Erica Johnson, Esq. Ambler & Keenan, LLC 950 S. Cherry St. Suite 1650 Denver, CO 80246 303-321-1267 Erica@ambler-keenan.com www.ambler-keenan.com B.S.

More information

Important Notice. Lump Sum Benefits Chapter 75

Important Notice. Lump Sum Benefits Chapter 75 CSRS FERS Lump Sum Benefits Important Notice On June 26, 2013, the Supreme Court ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. As a result of the Supreme Court s decision,

More information

Dear SUSAN SMITH PERSONAL STATISTICS YOUR FEDERAL SURVIVOR BENEFITS

Dear SUSAN SMITH PERSONAL STATISTICS YOUR FEDERAL SURVIVOR BENEFITS YOUR FEDERAL SURVIVOR BENEFITS Dear SUSAN SMITH Name: PERSONAL STATISTICS This Explanation of Benefits was prepared as of July 18, 2004 SUSAN SMITH As the survivor of a former Federal employee, you are

More information

U.S. Supreme Court Decisions Relating to Same-Sex Marriage

U.S. Supreme Court Decisions Relating to Same-Sex Marriage WISCONSIN LEGISLATIVE COUNCIL INFORMATION MEMORANDUM U.S. Supreme Court Decisions Relating to Same-Sex Marriage Hollingsworth v. Perry challenged California s Proposition 8, the state s constitutional

More information

MARRIAGE FOR SAME-SEX COUPLES IN CALIFORNIA

MARRIAGE FOR SAME-SEX COUPLES IN CALIFORNIA MARRIAGE FOR SAME-SEX COUPLES IN CALIFORNIA Frequently Asked Questions Last Updated: July 9, 2015 NOTE: This document is intended to provide information for same-sex couples who are considering getting

More information

Important Plan Document Amendments Please Review with Your Legal Advisor and Retain with your Plan Records

Important Plan Document Amendments Please Review with Your Legal Advisor and Retain with your Plan Records Subject: Important Plan Document Amendments Please Review with Your Legal Advisor and Retain with your Plan Records Dear Retirement Plan Sponsor: Enclosed please find two amendments provided by Thompson

More information

Estate Planning for California Same-Sex Couples. Trisha A. Vicario & Chelsea J. Hopkins

Estate Planning for California Same-Sex Couples. Trisha A. Vicario & Chelsea J. Hopkins Estate Planning for California Same-Sex Couples Trisha A. Vicario & Chelsea J. Hopkins Legal Recognition for Same-Sex Couples Defense of Marriage Act (DOMA) In 1996, the United States Congress enacted

More information

Same-Sex Spousal Health Benefits

Same-Sex Spousal Health Benefits Same-Sex Spousal Health Benefits January 2015 Contents INTRODUCTION 1 RIGHTS OF SAME-SEX SPOUSES OF PRIVATE SECTOR EMPLOYEES RIGHTS OF SAME-SEX SPOUSES OF STATE, COUNTY AND MUNICIPAL EMPLOYEES RIGHTS

More information

This case challenged the constitutionality of California s Proposition 8.

This case challenged the constitutionality of California s Proposition 8. BRIEFING JUNE 2013 UNITED STATES SUPREME COURT ISSUES RULINGS ON DOMA AND PROPOSITION 8 CASES On June 26, 2013, the United States Supreme Court issued decisions in two cases affecting the legal definition

More information

MEDICAID ELIGIBILITY MANUAL, VOLUME III REVISED 11-01-96 PAGE 5250

MEDICAID ELIGIBILITY MANUAL, VOLUME III REVISED 11-01-96 PAGE 5250 REVISED 11-01-96 PAGE 5250 F. OTHER The following is a discussion of other types of unearned MAJOR income, in addition to Social Security and VA, considered a BENEFITS payment of a major benefit. 1. Railroad

More information

Income, Estate & Gift Tax Impact of the Supreme Court s Decision in the Windsor Case

Income, Estate & Gift Tax Impact of the Supreme Court s Decision in the Windsor Case Income, Estate & Gift Tax Impact of the Supreme Court s Decision in the Windsor Case 37 th Annual Federal and State Tax Institutes December 2, 3 & 4, 2013 Presented by Jordon N. Rosen, CPA, AEP Director,

More information

SAME-SEX MARRIAGE WHAT THE OBERGEFELL DECISION MEANS FOR SCHOOL DISTRICTS JULY 2015 VERSION 1.0. In collaboration with

SAME-SEX MARRIAGE WHAT THE OBERGEFELL DECISION MEANS FOR SCHOOL DISTRICTS JULY 2015 VERSION 1.0. In collaboration with SAME-SEX MARRIAGE WHAT THE OBERGEFELL DECISION MEANS FOR SCHOOL DISTRICTS JULY 2015 VERSION 1.0 In collaboration with SAME-SEX MARRIAGE WHAT THE OBERGEFELL DECISION MEANS FOR SCHOOL DISTRICTS JULY 2015

More information

Expert Analysis Same-Sex Marriages and Benefit Plans After Windsor

Expert Analysis Same-Sex Marriages and Benefit Plans After Windsor Westlaw Journal Employment Litigation News and Analysis Legislation Regulation Expert Commentary VOLUME 28, issue 2 / august 28, 2013 Expert Analysis Same-Sex Marriages and Benefit Plans After Windsor

More information

Can an employer extend all spousal benefits to same sex spouses? Yes.

Can an employer extend all spousal benefits to same sex spouses? Yes. Employee Benefit Ramifications of Same Sex Marriages In Goodridge vs. Department of Public Health, the Massachusetts Supreme Judicial Court held that the Massachusetts Constitution prohibits the Commonwealth

More information

TSA HRAccess -- Survivor Benefits for Employee Death-in-Service

TSA HRAccess -- Survivor Benefits for Employee Death-in-Service The table below provides an overview of the benefits that may be payable or available to beneficiaries when a TSA employee dies. The table is an outline and should be read in conjunction with applicable

More information

Court-ordered Benefits for Former Spouses Under CSRS, FERS, FEHB, and FEGLI

Court-ordered Benefits for Former Spouses Under CSRS, FERS, FEHB, and FEGLI Court-ordered Benefits for Former Spouses Under CSRS, FERS, FEHB, and FEGLI The information in this publication is a non-technical summary of the relevant laws and regulations dealing with the subject.

More information

Protecting the Rights of Low-Income Older Adults

Protecting the Rights of Low-Income Older Adults Protecting the Rights of Low-Income Older Adults July 23, 2014 Medicare & Medicaid Post-DOMA: Changes for Same Gender Couples? Aaron Tax, Services and Advocacy for GLBT Elders (SAGE) Georgia Burke, National

More information

Illinois Department of Insurance Illinois Insurance Facts Civil Unions and Insurance Benefits

Illinois Department of Insurance Illinois Insurance Facts Civil Unions and Insurance Benefits Illinois Department of Insurance Illinois Insurance Facts Civil Unions and Insurance Benefits May 2011 Note: This information was developed to provide consumers with general information and guidance about

More information

FREQUENTLY ASKED QUESTIONS ABOUT THE CONTINUATION COVERAGE REQUIREMENTS IN THE AMERICAN RECOVERY AND REINVESTMENT ACT February 2009

FREQUENTLY ASKED QUESTIONS ABOUT THE CONTINUATION COVERAGE REQUIREMENTS IN THE AMERICAN RECOVERY AND REINVESTMENT ACT February 2009 FREQUENTLY ASKED QUESTIONS ABOUT THE CONTINUATION COVERAGE REQUIREMENTS IN THE AMERICAN RECOVERY AND REINVESTMENT ACT February 2009 Introduction On February 17, 2009, President Obama signed into law the

More information

DOMA- Introduction to the Federal Tax Issues of Legally Married Same Sex Couples after the Windsor Supreme Court Case Decision

DOMA- Introduction to the Federal Tax Issues of Legally Married Same Sex Couples after the Windsor Supreme Court Case Decision DOMA- Introduction to the Federal Tax Issues of Legally Married Same Sex Couples after the Windsor Supreme Court Case Decision Speakers Paul La Monaca, MST, CPA, Director of Education, National Society

More information

Civil Service Retirement System. Retirement Facts 5. Survivor Benefits Under the Civil Service Retirement System

Civil Service Retirement System. Retirement Facts 5. Survivor Benefits Under the Civil Service Retirement System CSRS Civil Service Retirement System Retirement Facts 5 Survivor Benefits Under the Civil Service Retirement System United States Office of Personnel Management Retirement and Insurance Service The September

More information

Applying for Death Benefits Under the. Civil Service. Retirement System

Applying for Death Benefits Under the. Civil Service. Retirement System CSRS Civil Service Retirement System Applying for Death Benefits Under the Civil Service Retirement System This pamphlet contains information for persons applying for benefits under the Civil Service Retirement

More information

PLANNING FOR SAME-SEX MARRIAGE POST-DOMA RULING

PLANNING FOR SAME-SEX MARRIAGE POST-DOMA RULING PLANNING FOR SAME-SEX MARRIAGE POST-DOMA RULING Understand and start planning for IRS and other agency changes. KEY TAKEAWAYS Supreme Court decision struck down Section 3 of the Defense of Marriage Act

More information

Financial and legal issues faced by same sex couples, whether married or not, are complex and continually changing. Understanding the rules and

Financial and legal issues faced by same sex couples, whether married or not, are complex and continually changing. Understanding the rules and Financial and legal issues faced by same sex couples, whether married or not, are complex and continually changing. Understanding the rules and advanced planning are critical. BY KIRSTEN WALDRIP, JD [

More information

Social Security Reference Guide

Social Security Reference Guide Social Security Reference Guide TABLE OF CONTENTS Important Ages... 1 Full Retirement Age (FRA)... 1 Milestone Ages... 1 Retirement Benefits... 2 Requirements to Qualify for Social Security Retirement

More information

Federal Payments That May be Available to Federal Employees and Their Families When Employees are Injured or Die on the Job

Federal Payments That May be Available to Federal Employees and Their Families When Employees are Injured or Die on the Job Federal Payments That May be Available to Federal Employees and Their Families When Employees are Injured or Die on the Job Retirement & Insurance Service Theodore Roosevelt Building 1900 E Street, NW

More information

Survivor Benefits for Families of Civilian Federal Employees and Retirees

Survivor Benefits for Families of Civilian Federal Employees and Retirees Order Code RS21029 Updated April 17, 2008 Survivor Benefits for Families of Civilian Federal Employees and Retirees Summary Patrick Purcell Specialist in Social Legislation Domestic Social Policy Division

More information

7/15/2015. Injured Workers Retirement Options. Objectives. Retirement System Overview

7/15/2015. Injured Workers Retirement Options. Objectives. Retirement System Overview Injured Workers Retirement Options NICOLE KELSCH WORKERS COMPENSATION PROGRAM MANAGER NORTH FLORIDA/SOUTH GEORGIA VETERANS HEALTH SYSTEM Objectives Identify retirement options to determine eligibility

More information

CIVIL UNIONS & ESTATE PLANNING AFTER THE DOMA RULING

CIVIL UNIONS & ESTATE PLANNING AFTER THE DOMA RULING CIVIL UNIONS & ESTATE PLANNING AFTER THE DOMA RULING ERICA L. JOHNSON 950 South Cherry Street, Suite 1650 Denver, Colorado 80246 303-407-1542 www.ambler-keenan.com ESTATE PLANNING PROBATE TRUST ADMINISTRATION

More information

TSP Annuities. Thrift Savings Plan. March 2006. Federal Retirement Thrift Investment Board

TSP Annuities. Thrift Savings Plan. March 2006. Federal Retirement Thrift Investment Board Announcement Effective April 1, 2006, a new annuity contract was put into place for TSP annuities. Because the annuity and interest adjustment factors have changed, the old tables previously contained

More information

Retirement Facts 5. Survivor Benefits Under the Civil Service Retirement System

Retirement Facts 5. Survivor Benefits Under the Civil Service Retirement System Retirement Facts 5 Survivor Benefits Under the Civil Service Retirement System This is a non-technical summary of the laws and regulations on the subject. It should not be relied upon as a sole source

More information

Life Events and Your Retirement and Insurance Benefits

Life Events and Your Retirement and Insurance Benefits Life Events and Your Retirement and Insurance Benefits (For Employees) United States Retirement and Theodore Roosevelt Building Office of Insurance 1900 E Street, NW Personnel Service Washington, DC 20415-0001

More information

Life Events & Your Retirement & Insurance Benefits Compliments of feddesk.com

Life Events & Your Retirement & Insurance Benefits Compliments of feddesk.com Life Events & Your Retirement & Insurance Benefits Compliments of feddesk.com FREE Weekly Handbooks - Every week, feddesk.com brings you the latest FREE handbooks published by the Federal Government. Written

More information

The Overturn of DOMA and its Impact on Financial Planning

The Overturn of DOMA and its Impact on Financial Planning The Overturn of DOMA and its Impact on Financial Planning In 1996, President Clinton signed the Defense of Marriage Act (DOMA), which defined marriage as being the union between one man and one woman.

More information

COBRA Subsidy: Answers for Employers

COBRA Subsidy: Answers for Employers For Immediate Release: March 2009 Contact: Lisa R. Nelson, Esq. (858) 875-3017 lisan@barneyandbarney.com COBRA Subsidy: Answers for Employers The American Recovery and Reinvestment Act of 2009 (ARRA) provides

More information

Work-Related Injuries and Fatalities What You and Your Family Need to Know About Your Benefits

Work-Related Injuries and Fatalities What You and Your Family Need to Know About Your Benefits Work-Related Injuries and Fatalities What You and Your Family Need to Know About Your Benefits RI 84-2 Revised December 2008 Previous editions are not usable. Additional retirement information and all

More information

Overview of Financial Planning Issues for Same-Sex Couples. January 2014

Overview of Financial Planning Issues for Same-Sex Couples. January 2014 Overview of Financial Planning Issues for Same-Sex Couples! January 2014! Prepared by: Nan P Bailey, CFP, AIF 1875 Palmer Ave. Ste 206, Larchmont, NY 10538 914.834.9105 nan@npbailey.com! Securities and

More information

Basic COBRA Facts. Coverage and eligibility

Basic COBRA Facts. Coverage and eligibility Basic COBRA Facts Overview Facts about COBRA coverage, eligibility, and rights and responsibilities of COBRA participants. Coverage and eligibility Qualifying events and length of coverage Responsibilities

More information

Life Events and Your Retirement and Insurance Benefits (For Annuitants)

Life Events and Your Retirement and Insurance Benefits (For Annuitants) Life Events and Your Retirement and Insurance Benefits (For Annuitants) Civil Service Retirement System (CSRS) Federal Employees Retirement System (FERS) Table of Contents Page no. How to Reach Us...1

More information

Retirement Facts 12. Information About Reemployment for CSRS Annuitants

Retirement Facts 12. Information About Reemployment for CSRS Annuitants Retirement Facts 12 Information About Reemployment for CSRS Annuitants This is a non-technical summary of the laws and regulations on the subject. It should not be relied upon as a sole source of information.

More information

M E M B E R H A N D B O O K. Public Employees Retirement System WORKERS COMPENSATION JUDGES ADDENDUM. State of New Jersey.

M E M B E R H A N D B O O K. Public Employees Retirement System WORKERS COMPENSATION JUDGES ADDENDUM. State of New Jersey. M E M B E R H A N D B O O K State of New Jersey Public Employees Retirement System WORKERS COMPENSATION JUDGES ADDENDUM August 2016 Department of the Treasury Division of Pensions and Benefits PUBLIC EMPLOYEES

More information

Planning for Retirement

Planning for Retirement Planning for Retirement We at the Army Benefits Center Civilian (ABC-C) understand that retirement is a very important topic and the information contained in this document should not negate your need to

More information

Summary of Benefits Checklist Upon the Death of a Federal Employee FEDERAL EMPLOYEES' GROUP LIFE INSURANCE (FEGLI)

Summary of Benefits Checklist Upon the Death of a Federal Employee FEDERAL EMPLOYEES' GROUP LIFE INSURANCE (FEGLI) ATTACHMENT 2 Summary of Benefits Checklist Upon the Death of a Federal Employee The benefits based on the death of a Federal employee applicable to your claim are checked below. Only the items checked

More information

SAME-SEX MARRIAGE IS LEGAL IN ALL 50 STATES: SO WHAT NOW?

SAME-SEX MARRIAGE IS LEGAL IN ALL 50 STATES: SO WHAT NOW? SAME-SEX MARRIAGE IS LEGAL IN ALL 50 STATES: SO WHAT NOW? Todd A. Solomon Partner, McDermott Will & Emery tsolomon@mwe.com 312.984.7513 73019218.1 Access Slides Online To access slides, please go to presentations.shrm.org

More information

Supreme Court Same-Sex Marriage Ruling Likely to Require More Changes

Supreme Court Same-Sex Marriage Ruling Likely to Require More Changes July 21, 2015 If you have questions, please contact your regular Groom attorney or one of the attorneys listed below: Juan Luis Alonso jalonso@groom.com (202) 861-6632 Jon W. Breyfogle jbreyfogle@groom.com

More information

DIRECTORY OF TOPICS COVERED IN SOS NEWSLETTERS

DIRECTORY OF TOPICS COVERED IN SOS NEWSLETTERS DIRECTORY OF TOPICS COVERED IN SOS NEWSLETTERS How to Download SOS Newsletters from Federations Website at: http://www.csfcnarfe.org - ( go to publications Service) AGING - 5 Ways to Help Your Aging Parents,

More information

Applying for Death Benefits Under the Federal Employees Retirement System

Applying for Death Benefits Under the Federal Employees Retirement System Applying for Death Benefits Under the Federal Employees Retirement System United States Office of Personnel Management Retirement & Insurance Service Theodore Roosevelt Building 1900 E Street, NW Washington,

More information

CIVIL SERVICE RETIREMENT SYSTEM

CIVIL SERVICE RETIREMENT SYSTEM CIVIL SERVICE RETIREMENT SYSTEM CSRS ELIGIBILITY TYPES OF RETIREMENT: AGE YEARS OF SERVICE OPTIONAL 55 30** 60 20 62 5 DISABILITY ANY 5 DEFERRED 62 5 EARLY OPTIONAL 50 20* (Agencies must have approval

More information

For a copy of the following presentation, please visit our website at www.ubabenefits.com. Go to the Wisdom tab and then to the HR webinar series

For a copy of the following presentation, please visit our website at www.ubabenefits.com. Go to the Wisdom tab and then to the HR webinar series For a copy of the following presentation, please visit our website at www.ubabenefits.com. Go to the Wisdom tab and then to the HR webinar series page. 2 Represents management exclusively in every aspect

More information

Affordable Care Act: Updates and Areas of Concern for Employers in 2014

Affordable Care Act: Updates and Areas of Concern for Employers in 2014 Affordable Care Act: Updates and Areas of Concern for Employers in 2014 Cerebral Palsy Association of NYS October 22,2013 Dan Colacino Non-Discrimination Rules For Non-Grandfathered Insured Plans Non-discrimination

More information

Civil Service Retirement System. Retirement Facts 12. Information About Reemployment for Civil Service Retirement System Annuitants

Civil Service Retirement System. Retirement Facts 12. Information About Reemployment for Civil Service Retirement System Annuitants CSRS Civil Service Retirement System Retirement Facts 12 Information About Reemployment for Civil Service Retirement System Annuitants United States Office of Personnel Management Retirement and Insurance

More information

Alert. Client PROSKAUER ROSE LLP. Impact of New Jersey s Civil Union Act on the Workplace

Alert. Client PROSKAUER ROSE LLP. Impact of New Jersey s Civil Union Act on the Workplace PROSKAUER ROSE LLP Client Alert Impact of New Jersey s Civil Union Act on the Workplace New Jersey s Governor Corzine recently signed the Civil Union Act ( CUA ) authorizing civil unions between individuals

More information

Thrift Savings Plan. TSP Annuities. July 2004. Federal Retirement Thrift Investment Board

Thrift Savings Plan. TSP Annuities. July 2004. Federal Retirement Thrift Investment Board TSP Annuities Thrift Savings Plan July 2004 Federal Retirement Thrift Investment Board Table of Contents Thrift Savings Plan Annuities Introduction..................................................................

More information

Employee and Spouse Annuities - Events that Must Be Reported

Employee and Spouse Annuities - Events that Must Be Reported Employee and Spouse Annuities - Events that Must Be Reported Form RB-9 (03-09) Introduction This booklet describes the different events that can affect your annuity under the Railroad Retirement Act (RRA).

More information

U.S. ARMY NAF EMPLOYEE RETIREMENT PLAN

U.S. ARMY NAF EMPLOYEE RETIREMENT PLAN U.S. ARMY NAF EMPLOYEE RETIREMENT PLAN March 2014 INTRODUCTION This booklet is published by the U.S. Army NAF Employee Benefits Office. It is intended to provide you with useful information about the U.S.

More information

SECTION 6.25 HEALTH INSURANCE Last Update: 06/09

SECTION 6.25 HEALTH INSURANCE Last Update: 06/09 SECTION 6.25 HEALTH INSURANCE Last Update: 06/09 Types of Insurance and Specific Carriers Health insurance is provided through Wellmark Blue Cross and Blue Shield. Blue Cross and Blue Shield coverage is

More information

FERS. Federal Employees Retirement System System. (An Overview of Your Benefits) (An Overview of Your Benefits) Insurance. Office of.

FERS. Federal Employees Retirement System System. (An Overview of Your Benefits) (An Overview of Your Benefits) Insurance. Office of. FERS Federal Employees Retirement System System (An Overview of Your Benefits) (An Overview of Your Benefits) United States Office of Personnel Management Previous edition is usable. Retirement and Insurance

More information

CRS Report for Congress

CRS Report for Congress CRS Report for Congress Received through the CRS Web Order Code RS20927 Federal Employees Retirement Benefits: Bills in the 108 th Congress Summary Patrick J. Purcell Specialist in Social Legislation Domestic

More information

Spousal and Survivor Benefits

Spousal and Survivor Benefits Your Guide to Social Security s Spousal and Survivor Benefits 1 At RetirementRevised.com, we get a huge number of questions from readers about Social Security s spousal and survivor benefits. Rightly so,

More information

INSIDE. Manage Complexities, Help Avoid Penalties. ibx.com/cobra. An Employer s Guide to COBRA

INSIDE. Manage Complexities, Help Avoid Penalties. ibx.com/cobra. An Employer s Guide to COBRA Manage Complexities, Help Avoid Penalties The recent ruling by the Supreme Court of the United States upholding the Health Care Reform Act does not affect an employer s obligation to offer COBRA continuation

More information

Federal Retirement Benefits Checklist for Employee

Federal Retirement Benefits Checklist for Employee Federal Retirement Benefits Checklist for Employee Five Years before Retirement Attend a pre-retirement seminar at your agency, if available. Request a listing of all your verified civilian and military

More information

Illinois Insurance Facts Health Insurance Continuation Rights -- COBRA. Illinois Department of Insurance

Illinois Insurance Facts Health Insurance Continuation Rights -- COBRA. Illinois Department of Insurance Illinois Insurance Facts Health Insurance Continuation Rights -- COBRA Illinois Department of Insurance Updated July 2014 Note: This information was developed to provide consumers with general information

More information

Federal Employees Retirement System. FERS Facts 1. Information for Separating FERS Employees Who Are Not Eligible for an Immediate Annuity

Federal Employees Retirement System. FERS Facts 1. Information for Separating FERS Employees Who Are Not Eligible for an Immediate Annuity FERS Federal Employees Retirement System FERS Facts 1 Information for Separating FERS Employees Who Are Not Eligible for an Immediate Annuity United States Office of Personnel Management Retirement and

More information

Optional FERS Reemployed Annuitant General Summary

Optional FERS Reemployed Annuitant General Summary Optional FERS Reemployed Annuitant General Summary SALARY As a reemployed annuitant, your salary is offset by your Federal Employees Retirement System (FERS) annuity payment. To compute salary, use the

More information

UNITED STATES v. WINDSOR AND REVENUE RULING Section 3 of the Defense of Marriage Act (DOMA) unconstitutional. In its holding, the

UNITED STATES v. WINDSOR AND REVENUE RULING Section 3 of the Defense of Marriage Act (DOMA) unconstitutional. In its holding, the line of Sight UNITED STATES v. WINDSOR AND REVENUE RULING 2013-17 THE IMPACT ON SAME-SEX RELATIONSHIP RECOGNITION AND WEALTH TRANSFER PLANNING OVERVIEW AND BACKGROUND On June 26, 2013, the U.S. Supreme

More information

Employee Health Benefits Election Form

Employee Health Benefits Election Form Employee Health Benefits Election Form Form Approved: OMB. 3206-0160 Uses for Standard Form (SF) 2809 Use this form to: Enroll in the FEHB Program; or Elect not to enroll in the FEHB Program (employees

More information

FERS Facts 1. Information for Separating FERS Employees Who Are Not Eligible for an Immediate Annuity

FERS Facts 1. Information for Separating FERS Employees Who Are Not Eligible for an Immediate Annuity FERS Facts 1 Information for Separating FERS Employees Who Are Not Eligible for an Immediate Annuity This is a non-technical summary of the laws and regulations on the subject. It should not be relied

More information

HUMAN RESOURCES POLICIES AND PROCEDURES

HUMAN RESOURCES POLICIES AND PROCEDURES HUMAN RESOURCES POLICIES AND PROCEDURES Area: Benefits Number: 2400 Subject: Group Insurance Program Issued: 7/2008 Applies To: Campus Benefitted Employees Revised: Sources: Page(s): 1 of 5 Purpose To

More information

Benefits Under the Domestic Partnership Act

Benefits Under the Domestic Partnership Act Benefits Under the Domestic Partnership Act All Pension Funds and the Health Benefit Programs CIVIL UNIONS AND CHANGES TO THE DOMESTIC PARTNERSHIP ACT Please Note: Chapter 103, P.L. 2006, established civil

More information

Guide to Social Security and Retirement

Guide to Social Security and Retirement Guide to Social Security and Retirement in the United States Social Security (SS) is a government program that pays monthly benefits to: retired workers; workers who are disabled; certain family members

More information

Physicians Benefits Trust Life Insurance Company Group Health Benefits Program

Physicians Benefits Trust Life Insurance Company Group Health Benefits Program Physicians Benefits Trust Life Insurance Company Group Health Benefits Program Employee Application & Change of Coverage Form (For groups of 51 or more employees) ALL ELIGIBLE EMPLOYEES MUST COMPLETE THIS

More information

Prather Ebner LLP. Legal Guidance for Life

Prather Ebner LLP. Legal Guidance for Life Legal Guidance for Life Ray Prather ray@pratherebner.com / Dan Ebner dan@pratherebner.com / Landon Perkinson landon@pratherebner.com The Monadnock Building, 53 West Jackson Boulevard, Suite 1025, Chicago,

More information

Medicare Part D Notices are due by October 14th

Medicare Part D Notices are due by October 14th 3rd Quarter 2016 Medicare Part D Notices are due by October 14th Each year, Medicare Part D requires group health plan sponsors to disclose to individuals who are eligible for Medicare Part D whether the

More information

What you need to know about Social Security.

What you need to know about Social Security. What you need to know about Social Security. Social Security is an important piece of many American s retirement income, but it was only designed to replace a portion of your income and survivor needs.

More information

H.R Domestic Partnership Benefits and Obligations Act of 2009

H.R Domestic Partnership Benefits and Obligations Act of 2009 CONGRESSIONAL BUDGET OFFICE COST ESTIMATE December 17, 2009 H.R. 2517 Domestic Partnership Benefits and Obligations Act of 2009 As ordered reported by the House Committee on Oversight and Governmental

More information

This booklet constitutes a small entity compliance guide for purposes of the Small Business Regulatory Enforcement Fairness Act of 1996.

This booklet constitutes a small entity compliance guide for purposes of the Small Business Regulatory Enforcement Fairness Act of 1996. This publication has been developed by the U.S. Department of Labor, Employee Benefits Security Administration (EBSA). To view this and other EBSA publications, visit the agency s Website at dol.gov/ebsa.

More information

MEDICAID. For SSI-related persons. Iowa Department of Human Services. Comm. 28 (Rev.7/10) PRINTED ON RECYCLED PAPER

MEDICAID. For SSI-related persons. Iowa Department of Human Services. Comm. 28 (Rev.7/10) PRINTED ON RECYCLED PAPER MEDICAID For SSI-related persons Comm. 28 (Rev.7/10) PRINTED ON RECYCLED PAPER Iowa Department of Human Services DHS POLICY ON NONDISCRIMINATION No person shall be discriminated against because of race,

More information

IRS and Treasury Recognize Same-Sex Marriage for Federal Tax Purposes Using a State of Celebration Rule

IRS and Treasury Recognize Same-Sex Marriage for Federal Tax Purposes Using a State of Celebration Rule IRS and Treasury Recognize Same-Sex Marriage for Federal Tax Purposes Using a State of Celebration Rule BY GLOBAL COMPENSATION, BENEFITS, AND ERISA PRACTICE August 2013 GOVERNMENT PROVIDES NEEDED CLARITY

More information

2014 Retirement Planning Checklists

2014 Retirement Planning Checklists 2014 Retirement Planning Checklists www.feddesk.com FREE Federal & Military Guides Since 2002 2014 Retirement Planning Checklists Published by Feddesk.com FREE Federal and Military Guides Since 2002 www.feddesk.com

More information

COBRA Common Questions: Definitions

COBRA Common Questions: Definitions Brought to you by Taylor Insurance Services COBRA Common Questions: Definitions What is COBRA? COBRA stands for the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). COBRA is a federal statute

More information

Cafeteria Plans: Change in Status and Changing Employee Elections

Cafeteria Plans: Change in Status and Changing Employee Elections Cafeteria Plans: Change in Status and Changing Employee Elections Cafeteria plans, or plans governed by IRS Code Section 125, allow employers to help employees pay for expenses such as health insurance

More information

STATE EMPLOYEES RETIREMENT SYSTEM - DEFINED BENEFIT PLANS -

STATE EMPLOYEES RETIREMENT SYSTEM - DEFINED BENEFIT PLANS - STATE EMPLOYEES RETIREMENT SYSTEM - DEFINED BENEFIT PLANS - PROCEDURES AND GUIDELINES FOR DETERMINING QUALIFIED STATUS OF A DOMESTIC RELATIONS ORDER I. INTRODUCTION The State Employees Retirement System

More information

SECTION 13 EMPLOYEE BENEFITS

SECTION 13 EMPLOYEE BENEFITS SECTION 13 EMPLOYEE BENEFITS A. INSURANCE: 1. The county pays a portion of the premium for medical, dental, and life insurance provided to employees and their dependents. The portion paid by the county

More information

CALIFORNIA STATE TEACHERS RETIREMENT SYSTEM BILL ANALYSIS. Assembly Bill 205 Assembly Member Goldberg (As amended 3/25/03)

CALIFORNIA STATE TEACHERS RETIREMENT SYSTEM BILL ANALYSIS. Assembly Bill 205 Assembly Member Goldberg (As amended 3/25/03) CALIFORNIA STATE TEACHERS RETIREMENT SYSTEM BILL ANALYSIS Assembly Bill 205 Assembly Member Goldberg (As amended 3/25/03) Position Proponents: Opponents: Support California Alliance for Pride and Equality

More information

Applying for Immediate Retirement Under the Federal Employees Retirement System

Applying for Immediate Retirement Under the Federal Employees Retirement System Applying for Immediate Retirement Under the Federal Employees Retirement System Do not use this pamphlet, or form SF 3107, FERS Application for Immediate Retirement, if you are applying for a deferred

More information

Illinois Insurance Facts Health Insurance Continuation Rights Dependent Children. Illinois Department of Insurance

Illinois Insurance Facts Health Insurance Continuation Rights Dependent Children. Illinois Department of Insurance Illinois Insurance Facts Health Insurance Continuation Rights Dependent Children Illinois Department of Insurance Revised July 2014 Note: This information was developed to provide consumers with general

More information

An Employer s Guide to Group Health Continuation Coverage Under COBRA

An Employer s Guide to Group Health Continuation Coverage Under COBRA An Employer s Guide to Group Health Continuation Coverage Under COBRA The Consolidated Omnibus Budget Reconciliation Act U.S. Department of Labor Employee Benefits Security Administration This publication

More information

2015 Work-Related Injuries & Fatalities

2015 Work-Related Injuries & Fatalities 2015 Work-Related Injuries & Fatalities www.feddesk.com FREE Federal & Military Guides Since 2002 2015 Work-Related Injuries & Fatalities Published by Feddesk.com FREE Federal and Military Guides Since

More information

4/22/2016. CSRS: Planning for the Future 1. CSRS Planning For The Future. Resources Online. Set Goals

4/22/2016. CSRS: Planning for the Future 1. CSRS Planning For The Future. Resources Online. Set Goals CSRS Planning For The Future OBJECTIVES: Learn how to plan for a successful retirement by starting early Review resources available to help in your planning U. S. Department of Interior Accessibility FOIA

More information

Los Angeles County Employees Retirement Association

Los Angeles County Employees Retirement Association Los Angeles County Employees Retirement Association Death and Continuing Benefits LACERA Will Assist You through the Death Benefit Process A time of loss is a difficult and emotional period. We understand

More information

This pamphlet answers questions most frequently asked by Civil Service Retirement System survivor annuitants and their families.

This pamphlet answers questions most frequently asked by Civil Service Retirement System survivor annuitants and their families. CSRS Civil Service Retirement System This pamphlet answers questions most frequently asked by Civil Service Retirement System survivor annuitants and their families. O P M United States Office of Personnel

More information

Social Security and Same-Sex Marriage: Frequently Asked Questions

Social Security and Same-Sex Marriage: Frequently Asked Questions Social Security and Same-Sex Marriage: Frequently Asked Questions Emily M. Lanza Legislative Attorney Dawn Nuschler Specialist in Income Security William R. Morton Analyst in Income Security March 20,

More information