Benefits Eligibility - Dependent Benefits
Married Same-sex Couples
On August 29, 2013, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released guidance clarifying that same-sex couples who are legally married in jurisdictions or countries that recognize their marriages will be treated as married for all federal tax purposes, regardless of whether the same-sex couple resides in a state or jurisdiction that recognizes same-sex marriages. This means a same-sex couple legally married in a state that recognizes same-sex marriage, but residing in a state such as Michigan that does not recognize same-sex marriage, will be treated as married for federal tax purposes even though the couple may not be treated as married for state tax purposes. Note that the IRS guidance has no impact on the federal tax treatment of OQAs, civil unions, domestic partnerships, or other variations of domestic partnerships – only couples legally married under state law will be treated as married for federal tax purposes.
With this ruling, legally married same-sex couples will receive the same federal pre-tax benefit as opposite sex married couples. This applies to medical, dental and vision benefits, when your covered spouse and/or your spouse's children are enrolled in these benefits. Please be aware as noted above that, because Michigan does not recognize same-sex marriages regardless of the state of celebration, the university must still impute income for state tax purposes on the benefit coverage.
If you wish to enroll your same-sex spouse and his or her children on your benefits, contact the HR/Payroll Service Center at by calling 734-615-2000 or 866-647-7657 (toll free) for assistance.
The University of Michigan in its sole discretion may modify, amend, or terminate the benefits provided with respect to any individual receiving benefits, including active employees, retirees, and their dependents. Although the university has elected to provide these benefits this year, no individual has a vested right to any of the benefits provided. Nothing in these materials gives any individual the right to continued benefits beyond the time the university modifies, amends, or terminates the benefit. Anyone seeking or accepting any of the benefits provided will be deemed to have accepted the terms of the benefits programs and the university's right to modify, amend or terminate them.