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Same Sex Benefits and Taxation (HRM451D)

Presented By : Dayna J. Reum , CPP, FPC
(*) Single User Price. For multiple users please call 1-800-223-8720
Pre Recorded Audio Conference
60 minutes
  •  Wed, April 22, 2015
Event Description
1 Credit

Get Expert Advice on Handling Benefits and Taxation Complications Brought on by the New United States Supreme Court Ruling on Same Sex Marriages

On June 26, 2013, the United State Supreme court ruled that same sex couples that were married in a state that recognizes same sex marriage should be treated as spouses the same as opposite sex couples (US vs. Windsor).

The accordance may sound simple, but it is not so. This ruling has changed the DOL regulations as the definition of spouse has changed, and subsequently, the ruling has changed certain employer processes related to payroll and taxation. For example, while federal government may recognize any legal marriage, same sex marriages are still not recognized by some states as legal. This is a problem for employers who have workers in multiple states. Similarly, employers who have 'eligible' employees would need to make certain changes in their administrative processes for Section 125 Cafeteria Plans.

This session by expert speaker Dayna J Reum will go through various complexities that the new ruling has brought, and will explain how it can be handled. You will understand how the federal rule applies to state laws and how you can apply the Defence of Marriage Act (DOMA) to your benefit plans. Handling special procedures for prior year tax returns for DOMA will also be explained.

Session Highlights:

  • What is DOMA
  • How to apply DOMA to your benefits plans
  • How to handle the burden of federal taxation on legally married couple
  • Discussion on how the federal ruling applies to State Laws
  • Prior year tax returns for DOMA
  • Current year questions answered; retro or not to retro.
  • Special procedures for prior year tax returns for DOMA

Who Should Attend

  • Payroll Professionals
  • Accounting Professionals
  • Benefits Professionals
  • Controllers
  • Tax Professionals
About Our Speaker(s)

Dayna J. Reum, Human Resources Training ExpertDayna J. Reum CPP, FPC
Dayna is currently the Payroll Tax Manager at PetSmart Inc. Dayna has been heavily involved in the payroll field over 15 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Pay... More info

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    Event Title: Same Sex Benefits and Taxation
    Presenter(s): Dayna J. Reum , CPP, FPC Protection Status