PLR addresses provision of group-term life insurance to domestic partners

Article Abstract:

The IRS ruled in PLR 9717018 that various employer-provided health benefits made available to domestic partners would be includible in income for tax purposes. Instead of simply relying on state law definitions of spouses, the IRS relied on the Defense of Marriage Act to find that domestic partners should not be entitled to the same tax benefits as spouses. On the issue of includibility of group life insurance benefits, the IRS drew no distinction between domestic partners and spouses and dependents in finding that life insurance benefits are only excludable when on the life of the employee.

Employee Health Benefits, Compensation and benefits, Health insurance, Unmarried couples

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Fourth Circuit requires payment of group-term life insurance benefits where written conversion notice not provided in accordance with policy terms

Article Abstract:

The U.S. 4th Circuit Court of Appeals held in Canada Life Assurance Co. v. Lebowitz that written notice is required according to policy terms, whether or not ERISA requires such notice, when group-term life insurance is converted to individual policies.

United States, Employee Benefits & Services, Laws, regulations and rules, Human resource management, Qualified benefit plans, Group insurance, Notice (Law)

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