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Text of CMS FAQ on Nondiscrimination in Healthcare Coverage of Same-Sex Spouses (PDF)
Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS] Link to more items from this source
[Official Guidance]
Mar. 14, 2014
"Q: If a health insurance issuer in the group or individual market offers coverage of an opposite- sex spouse, may the issuer refuse to offer coverage of a same-sex spouse? No.... This section does not require a group health plan (or group health insurance coverage provided in connection with such plan) to provide coverage that is inconsistent with the terms of eligibility for coverage under the plan, or otherwise interfere with the ability of a plan sponsor to define a dependent spouse for purposes of eligibility for coverage under the plan. Instead, this section prohibits an issuer from choosing to decline to offer to a plan sponsor (or individual in the in dividual market) the option to cover same-sex spouses under the coverage on the same terms and conditions as opposite sex-spouses."

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