Like employers across the country, UC has been reviewing the legal, policy and operational implications of the U.S. Supreme Court rulings on California’s Proposition 8 and the federal Defense of Marriage Act (DOMA) for the university and its employees and retirees.
As a result of the rulings, employees in same-gender marriages are no longer subject to taxes on the “imputed income” for UC’s contribution to the cost of health insurance coverage provided for a same-gender spouse enrolled in UC-sponsored benefits.
In addition, the employee’s portion of the cost of health insurance coverage for his or her spouse may be deducted on a pretax basis rather than on an after-tax basis.
As a result of the rulings, employees in same-gender marriages are no longer subject to taxes on the “imputed income” for UC’s contribution to the cost of health insurance coverage provided for a same-gender spouse enrolled in UC-sponsored benefits.
In addition, the employee’s portion of the cost of health insurance coverage for his or her spouse may be deducted on a pretax basis rather than on an after-tax basis.
To read about these pending changes, actions that employees and retirees who have same-gender spouses will need to take and outstanding issues that still need to be resolved, see this story.
