"The new amendment to the North Carolina constitution reemphasizes that employers in North Carolina will not have to adjust their policies, plans and documents to accommodate or provide for same-sex spouses. Employers may, however, offer benefits to the same-sex spouses of employees who enter into those marriages in states where it is legal -- the amendment does not prevent that. Employers also may provide benefits that are not taxable to employees' same-sex spouses. But the amendment does mean that it remains the case that for purposes of state taxation, if an employer in North Carolina provides coverage in a health and welfare plan to the same-sex spouse of an employee, that coverage is taxable income to that employee."  MORE >>