{"title":"家庭伴侣的雇主健康保险——确定问题所在。","authors":"L M Laarman","doi":"","DOIUrl":null,"url":null,"abstract":"<p><p>Several well-known companies now offer employees the opportunity to provide health coverage to gay, lesbian, or opposite-sex domestic partners, and others are considering doing so. This article examines the practical, tax, and other legal issues that employers need to consider as they make decisions about this benefit. Issues include the criteria that employees and their domestic partners must meet in order for coverage to be available, the cost of coverage, and how coverage is taxed in different situations.</p>","PeriodicalId":79590,"journal":{"name":"Employee relations law journal","volume":"18 4","pages":"567-80"},"PeriodicalIF":0.0000,"publicationDate":"1993-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Employer health coverage for domestic partners--identifying the issues.\",\"authors\":\"L M Laarman\",\"doi\":\"\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p><p>Several well-known companies now offer employees the opportunity to provide health coverage to gay, lesbian, or opposite-sex domestic partners, and others are considering doing so. This article examines the practical, tax, and other legal issues that employers need to consider as they make decisions about this benefit. Issues include the criteria that employees and their domestic partners must meet in order for coverage to be available, the cost of coverage, and how coverage is taxed in different situations.</p>\",\"PeriodicalId\":79590,\"journal\":{\"name\":\"Employee relations law journal\",\"volume\":\"18 4\",\"pages\":\"567-80\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1993-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Employee relations law journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Employee relations law journal","FirstCategoryId":"1085","ListUrlMain":"","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Employer health coverage for domestic partners--identifying the issues.
Several well-known companies now offer employees the opportunity to provide health coverage to gay, lesbian, or opposite-sex domestic partners, and others are considering doing so. This article examines the practical, tax, and other legal issues that employers need to consider as they make decisions about this benefit. Issues include the criteria that employees and their domestic partners must meet in order for coverage to be available, the cost of coverage, and how coverage is taxed in different situations.