Marriage during Plan Year

[ERISA25]

If an employee's domestic partner participates in the employer's health plan and then the two (employee and domestic partner) marry during the plan year, does the employer consider the employee married for the entire plan year ( and recoup overpaid taxes for benefits paid while a DP) or should the marriage only be honored on a prospective basis for tax purposes (i.e.,tax breaks apply only for the portion of the year during which they were married)? Any citations would be appreciated.

[GMK]

I believe you do the same (full year or prospective) for same gender couples as you do for opposite gender couples who get married during the plan year.

[masteff]

I fully disclaim this and do not offer an opinion as to whether it is correct for the scenario you have presented.

Here is the logic trail I found: Section 7703 says marriage status is determined at year end for purposes of part V of subchapter B of chapter 1. Part V of subchapter B of chapter 1 includes section 152 which defines a dependent. Section 152 is crossreferenced by section 105. It is section 105 and 106 which result in the imputed income.