Facts for Employers: Special Enrollment Opportunity in Response to DOMA Decision
Posted on August 12, 2013
OVERVIEW: On June 26, the Supreme Court has ruled that Section 3 of the Federal Defense of Marriage Act (DOMA) is unconstitutional. As a result, the federal government generally will recognize marriages valid under state law, including those between same-sex couples. Health New England plans already cover same sex spouses.
Why is HNE offering a special enrollment opportunity in light of the DOMA decision?
DOMA affected a broad range of federal laws, some of which, like the income tax laws, may have affected an employee’s decisions about health insurance coverage. As a result of the Supreme Court decision, the fair market value of a same-sex spouse’s health insurance plan will no longer be imputed into income for federal tax purposes.
How will Subscribers add their same sex spouse and dependents to our Plan?
Employers must notify their HNE Account Representative of their intent to offer a special enrollment period as well as the effective date of coverage by contacting the Sales Department at 413.233.3535 or email sales@hne.com. During this special enrollment period, same-sex spouses and their dependents that are not already enrolled in the subscriber’s plan may be added. HNE’s current eligibility rules for dependents will apply.
What is the time frame for enrolling same-sex spouses and dependents?
Enrollments can be effective any time now until September 30, 2013.
Does the Supreme Court decision regarding DOMA impact relationships that are not marriages, such as domestic partnerships (opposite sex or same-sex)?
No, employers should continue to treat those relationships in the same manner as they have been treated in the past with respect to taxation of benefits, etc. This special enrollment opportunity will be limited to same-sex spouses and their dependents that are not already enrolled in the Subscriber’s plan.
As further guidance is expected from the federal government, please seek the services of your own legal and/or tax advisor to determine implications of holding an enrollment. This fact sheet applies to HNE’s fully-insured line of business only.
http://www.mass.gov/ago/news-and-updates/initiatives/doma/faqs-re-doma.html
Thank you for sending this information by separate e-mail to me versus my remembering to go to your website to obtain recent published information. Much appreciated!