According to New York State Law Statutory Law (N.Y. Ins. Law Article 23 and §§ 2402, 2403, and 4224) and a recent Court holding (Martinez v. Monroe Community College, 50 A.D.3d 189, 850 N.Y.S.2d 740 (4th Dep’t), lv. to appeal denied, 10 N.Y.3d 856 (2008), same-sex spouses to marriages legally performed outside of New York must be treated as spouses for purposes of the New York Insurance Law, including all provisions governing health insurance. This law is currently in effect. Please do not disregard its importance.

Regardless of whether or not the plan is written out of New York, this law protects the citizens of New York State and applies to any plan available to New York State residents.

HOW DOES THIS AFFECT YOU AS AN EMPLOYER
If you are an employer, in order to stay in compliance with the law, you must offer same-sex spouses of your employees that reside in New York and are married in a legal ceremony outside of New York, the same benefits as opposite-sex spouses. This does not necessarily mean that you must offer domestic partner coverage under your plan.

Accordingly, since this is state law, the benefit will remain a post-tax benefit for same-sex spouses and the benefit will still be treated as imputed income for the employee.

WHAT SHOULD I DO NEXT?
If you are an employer with any employees that reside in New York, you will want to check with your respective carriers to see if your health plan is in compliance. If you have any questions, you should contact the New York State Insurance Department.

Click here for more information from the New York State Insurance Department's website.

For more information, please call Corporate Synergies at 1.866.CSG.1719 or click here to contact us today.