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Want to sponsor the 2014 Out & Equal Summit – contact us! Out & Equal’s Workplace Monthly Town Call Webinar! This is a Broadcast Audio call! Having problems.

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Presentation on theme: "Want to sponsor the 2014 Out & Equal Summit – contact us! Out & Equal’s Workplace Monthly Town Call Webinar! This is a Broadcast Audio call! Having problems."— Presentation transcript:

1 Want to sponsor the 2014 Out & Equal Summit – contact us! Out & Equal’s Workplace Monthly Town Call Webinar! This is a Broadcast Audio call! Having problems signing in… Go to Join a Meeting, use access code www.readytalk.com Can’t hear the audio or have questions, let us know through the chat box! Polls during the call! This session will be recorded for later playback!

2 Want to sponsor the 2014 Out & Equal Summit – contact us! Announcements Upcoming Webinars: –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 – Annual Society for HR Management Conference in Orlando (O&E Booth at #747! Nov 3-6 – Out & Equal Annual Workplace Summit (SF) 2 Check

3 Want to sponsor the 2014 Out & Equal Summit – contact us! 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? 3

4 Want to sponsor the 2014 Out & Equal Summit – contact us! 4 Call Moderator: Pat Baillie Director of Training 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 The Post-DOMA Era: The Great News for Companies and Employees!

5 Want to sponsor the 2014 Out & Equal Summit – contact us! Panel Elizabeth Birch Steve Wasik Kirsten Macpherson Jeffrey Gorczynski Bernadette Harrigan Todd Solomon

6 Want to sponsor the 2014 Out & Equal Summit – contact us! Post Supreme Court Ruling in Windsor Thea Spyer & Edie Windsor

7 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.

8 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

9 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.

10 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.”

11 Want to sponsor the 2014 Out & Equal Summit – contact us! 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.” “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).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.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.

12 Want to sponsor the 2014 Out & Equal Summit – contact us! 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

13 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 opposite- sex 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.

14 Want to sponsor the 2014 Out & Equal Summit – contact us! 14 Call Moderator: Pat Baillie Director of Training 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 The Post-DOMA Era: The Great News for Companies and Employees!

15 Want to sponsor the 2014 Out & Equal Summit – contact us! 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 same- sex 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.)

16 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

17 Want to sponsor the 2014 Out & Equal Summit – contact us! 17 Call Moderator: Pat Baillie Director of Training 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 The Post-DOMA Era: The Great News for Companies and Employees!

18 18 What's next on DOMA?  Significant “equal marriage” litigation since Windsor

19 19 What's next on DOMA?  Significant “equal marriage” litigation since Windsor

20 20 What's next on DOMA?  Significant “equal marriage” litigation since Windsor

21 21 What's next on DOMA?  Significant “equal marriage” litigation since Windsor

22 22 Fight DOMA with DOMA 1 st Step - D evelop O utstanding M arriage A ppeals

23 23 Fight DOMA with DOMA 1 st Step - D evelop O utstanding M arriage A ppeals

24 24 Fight DOMA with DOMA 1 st Step - D evelop O utstanding M arriage A ppeals

25 25 Fight DOMA with DOMA 1 st Step - D evelop O utstanding M arriage A ppeals

26 26 Develop Outstanding Marriage Appeals 2 nd Step - Win in Court of Public Opinion // Business is an Ally

27 27 Develop Outstanding Marriage Appeals 2 nd Step - Win in Court of Public Opinion // Business is an Ally

28 28 Super Bowl... and other sporting things

29 29 Super Bowl... and other sporting things

30 30 Super Bowl... and other sporting things

31 31 Super Bowl... and other sporting things

32 32 Sochi

33 33 Sochi

34 34 Sochi

35 35 Sochi

36 36 Arizona

37 37 Arizona

38 38 Arizona

39 39 St. Patrick’s Day

40 40 St. Patrick’s Day

41 41 Boy Scouts

42 42 Boy Scouts

43 43 LGBT Support Gets Good Press

44 44 LGBT Support Gets Good Press

45 45 LGBT Support Gets Good Press

46 46 LGBT Support Gets Good Press

47 47 LGBT Support Gets Good Press

48 48 Successfully Changing Hearts and Minds

49 49 Successfully Changing Hearts and Minds

50 50 Why this matters…. Trending toward the Supreme Court

51 Want to sponsor the 2014 Out & Equal Summit – contact us! 51 Call Moderator: Pat Baillie Director of Training 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 The Post-DOMA Era: The Great News for Companies and Employees!

52 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

53 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

54 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

55 Want to sponsor the 2014 Out & Equal Summit – contact us! 55 Call Moderator: Pat Baillie Director of Training 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 The Post-DOMA Era: The Great News for Companies and Employees!

56 Want to sponsor the 2014 Out & Equal Summit – contact us! 56 Questions & Answers Moderator: Pat Baillie Director of Training

57 Want to sponsor the 2014 Out & Equal Summit – contact us! 57 Call Moderator: Pat Baillie Director of Training 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 Closing Comments

58 Want to sponsor the 2014 Out & Equal Summit – contact us! More questions? Contact Pat Baillie, Director of Training 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: Thank you for your participation!


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