Home » Our Blog » 3 Spousal Benefits Gained by Same-Sex Couples in Supreme Court Ruling
back to the top

3 Spousal Benefits Gained by Same-Sex Couples in Supreme Court Ruling

Share on Facebook Share on Twitter Share on LinkedIn Share on Google Plus Share through email Print it More share options

Early October marked a turning point for same-sex couples in our country, as the U.S. Supreme Court let stand lower court rulings that overturned bans on same-sex marriage in five states.

The court declined to review decisions from three federal appeals courts, therefore legalizing same-sex marriage in Indiana, Oklahoma, Utah, Virginia and Wisconsin. This decision granted same-sex spouses equal state tax treatment for employer-provided benefits.

Benefits Gained for Same-Sex Spouses

1. Unpaid Leave
The Department of Labor has extended the Family and Medical Leave Act to same-sex spouses, requiring larger employers and public agencies to grant eligible employees up to 12 weeks of unpaid leave. In addition, the continuation of health benefits must be provided for the birth or adoption of a child; to care for a spouse, parent or child who has become ill; or to deal with personal illness. As of now, the ruling only pertains to same-sex spouses in states that acknowledge their marriage. It is unknown when the more inclusive rule will take effect.

2. Social Security
Same-sex spouses in eligible states (those 25 states where same-sex marriage is legalized) now may collect the same benefits as opposite-sex spouses, including survivor benefits, lump-sum benefits and aged benefits. Benefits also have been extended to individuals who have spousal inheritance rights. In other words, a same-sex partner could collect a spouse’s share of the deceased person’s property if that person passed away without a will.

3. Benefits Protection
What if you move out of an eligible state that recognized your same-sex union? You are still covered; the agency will not re-examine your eligibility. You also remain protected if, at any point during the application process, you lived in a state that recognized your marriage.

What Employers Should Know

While same-sex marriage is now legal in 25 states nationwide, not every state permits the benefits listed above. Which states do grant equal rights? According to the Social Security Administration, the list includes the following:
• California,
• Colorado,
• Connecticut,
• Delaware,
• Hawaii,
• Illinois,
• Maine,
• Nevada,
• New Hampshire,
• New Jersey,
• Oregon,
• Rhode Island,
• Vermont,
• Washington,
• Wisconsin and
• the District of Columbia.

If you reside in one of these states and wish to apply for same-sex spousal benefits, there are a few things regarding eligibility to keep in mind. You may apply as a surviving spouse as early as nine months into your marriage; however, in order to qualify for those benefits, you must be married for at least one year. Because the waiting period is currently unknown, it is best to apply early.

However, there are exceptions. If you were in a civil union or another type of legal relationship that later resulted in marriage, you could be eligible based upon the length of those relationships. Or, if a couple were domestic partners in one state, then moved to another state where they were in a civil union, the total length of those relationships could be taken into consideration.

Regardless of state, many are of the opinion that same-sex couples should apply for benefits as soon as circumstances warrant. Doing so will preserve the filing date, which could be used later to determine the start date of any potential benefits, should the state subsequently decide to grant benefits to same-sex couples.

This situation will continue to evolve, as a few Congressional bills are pending that would make benefits available to all same-sex spouses, regardless of state residence. The time line for when – or even if – these bills will pass is unknown.



Author Bio: Barclay has over 20 years of experience working as a consultant. He has worked in the consulting practices of accounting firms Ernst & Young and Causey Demgen & Moore. Barclay joined Paycom in 2011 and is currently a Tax Research Analyst. Robbie is a graduate of Rhodes College in Memphis, Tenn.

5 Leadership Lessons from History

5 Leadership Lessons From Crossing the Delaware

Share on Facebook Share on Twitter Share on LinkedIn Share on Google Plus Share through email Print it More share options

Leadership Lessons From History

Several years ago in a meeting, we were asked to share the name of the best leadership book we’d read in the past year. My colleagues suggested books by Maxwell, Gladwell and Collins, yet my mind went directly to the historical account of General George Washington’s crossing of the Delaware River in 1776, depicted in “To Try Men’s Souls” by Newt Gingrich.

You may remember the story from high school history class. In December 1776 during the Revolutionary War, the Continental Army was demoralized and on the run. Christmas night, while camped along the Delaware River, Washington realized that their only chance to win – or even to survive – was to attack the British at Trenton.

It wasn’t evident at the time of course, but historians now consider the events of that evening and the next morning as the turning point of the Revolutionary War. As we study Washington’s decision-making during these extraordinary circumstances, five leadership lessons emerge.

1. Heroes Exist in the Unlikeliest of Places

Henry Knox served as Washington’s chief artillery officer, and before the war, Knox managed a bookstore.

According the Washington, Knox’s efforts made the attack on Trenton possible. As a devastating blizzard engulfed the area late on Christmas night, the river seemed impassable. Knox coordinated efforts to load the army’s few remaining artillery pieces onto the creaky flatboats and to navigate the ice-choked river. Once across, it was his leadership that allowed men to transport heavy machinery up and down the icy hills in the midst of an historic blizzard.

Washington later said he was stunned by Knox’s confidence and impressed by the routine, matter-of-fact way Knox explained his plan. He had horses drag artillery pieces up frozen hills in the middle of a snowstorm, in the dark, using malnourished and barefoot soldiers, yet Knox made it seem like an ordinary, routine event.

Like eagles, leaders don’t flock together. You most often find them one at a time, and sometimes a bookseller helps you win a war.

2. Hold Steady in the Face of the “But Sirs”

Once Washington made his decision to cross the Delaware and attack, he never wavered. As soon as the order was disseminated through the ranks, leaders were hit with a barrage of “but sirs.”

• “But sir, the river is filled with ice.”
• “But sir, these boats weren’t designed to transport cannons.”
• “But sir, my men haven’t eaten in three days, they won’t survive the march.”
• “But sir, the British are well-rested and well-fed, what chance do we have in battle?”

But sir, but sir, but sir. As a leader, how often do you deal with resistance to a tough decision? Washington responded by increasing the level of communication so that everyone had better understanding of his decisions, as illustrated in this brief aside to his officers:

“If we do not win soon, there will be no army left. When there is no army left, the rebellion will be over. When the rebellion is over, we will all be hung. Therefore we have little to lose.”

3. Frequently Communicating Vision is a Necessity

Washington didn’t say it just once, he repeated himself over and over, up and down the line of soldiers. The vision: Cross the river, move the artillery and cross Jacob’s Creek. In twelve hours.

Did everyone agree with his plan? Hardly. Did they execute the mission? Definitely.

4. Be Visible

A Continental soldier’s diary recounts that for every mile he covered, General Washington probably covered twelve. Riding back and forth, checking on the front line, then crossing the creek to check on the men at the back of the line, then back to the front again. The soldiers knew their leader was invested and that he was fighting right by their side.

A good rule-of-thumb for leaders: the tougher the mission, the higher the visibility.

5. Leaders Aren’t Called to Do Their Best

Washington knew this leadership secret better than anyone. He knew that most of his men’s enlistments expired in a week and that he was outmanned and outgunned. He knew that their only chance of survival was to attack and win at Trenton. Everything else was irrelevant.

It didn’t matter that the river was filled with ice, or that half his men had no shoes and hadn’t eaten in days. The boat boarding passcode that night was “Victory or Death.” This is what Washington believed and it was how he led his army. He knew that as leaders, we are not called to do our best – we are called to do what is required.

Washington’s army went on to win the battle at Trenton, and to win again at Princeton. The momentum of those wins turned the war in their favor, eventually leading to American independence fifteen years later. And I believe the momentum truly began with the perseverance of one man, directing his forces to victory through a blinding snowstorm.

Nearly two hundred fifty years later, General Washington’s leadership lessons are as valuable today as they were that snowy night on the banks of the Delaware River.

Tags: , , ,
Posted in Blog, Featured, In the News, Leadership

Jim Quillen

by Jim Quillen


Author Bio: As director of business intelligence at Paycom, Jim Quillen is responsible for a team of analysts, survey professionals and product strategists who handle reporting, analysis, client feedback and internal product development. Quillen, a CPA by training, has worked in many fields during his career, including finance, auditing, recruiting, sales, business development and software implementation. Prior to his current role, Quillen has served Paycom as the director of new client implementation and director of recruiting.

ACA Awaits Repeal or Repair

ACA Awaits Repeal or Repair

Share on Facebook Share on Twitter Share on LinkedIn Share on Google Plus Share through email Print it More share options

ACA Awaits Repeal or Repair

After his electoral win in November, President Donald Trump, buoyed by Republican majorities in the House and the Senate, vowed to act quickly to repeal and replace the Affordable Care Act (ACA). Pres. Trump has now been in office for a month, and Republicans have not yet voted to repeal the ACA, and have not agreed upon a potential replacement, leaving the date of “repeal and replace” somewhere in the uncertain future. stethoscope

Early strategies

When the current Congress convened in January, it moved quickly to begin the “repeal” portion of “repeal and replace” by passing a budget resolution. Because the GOP does not have a filibuster-proof majority in the Senate and cannot count on votes from Democrats to repeal the ACA, Republicans have decided to utilize a procedure known as budget reconciliation to dismantle it.

By using this procedure, Congress can pass a bill to repeal the ACA with a simple majority in the Senate. The reconciliation instructions in the budget resolution directed various committees to come up with proposals to repeal the ACA and submit them to the budget committees of the House and Senate. The reconciliation proposals would then be crafted into a bill by the budget committees, and the reconciliation bill would then need to pass both the House and the Senate before being signed by the President.

Potential outcomes

However, the provisions of the bill passed this way must target elements of the ACA that have a federal budgetary effect. Therefore, the ACA provisions that allow children to stay on their parents’ insurance through age 26 and the requirement that insurers cover preexisting conditions could not be eliminated using this procedure. Nor could the individual and employer mandates be eliminated in this way, but the amounts of the penalties could be reduced to zero, eliminating them in all but name.

Repeal or repair?

Republicans originally called for reconciliation proposals to be submitted to the budget committees by January 27, but that date has come and gone. Congressional Republicans continue to work on “repeal and replace,” but many of them have begun talking about “repair” of the ACA, rather than repeal, as they recognize the difficulty of legislating in this area.

In an interview with Fox News’ Bill O’Reilly on February 5, President Trump said that replacement could take until 2018.

O’Reilly asked “Can Americans in 2017 expect a new health care plan rolled out by the Trump administration this year?”

Trump responded, “We’re going to be putting it [the new healthcare plan] in fairly soon, I think that … by the end of the year at least the rudiments but we should have something within the year and the following year.”

Employer mandates remain in place

One thing that has become clear during the first month of the Trump presidency is that repealing the ACA is a much tougher prospect than many had thought. Despite the uncertainty with regard to the long-term future of the ACA, the current reality is that the ACA and the employer mandate remain the law of the land, and employers should continue to comply with the law’s requirements. Applicable Large Employers should file IRS Forms 1094 and 1095 no later than the March 31 if filing electronically, or February 28, if filing paper forms. Forms 1095-C must be furnished to employees no later than March 2. Large employers should continue to comply with the employer mandate, measure their full-time employees, and offer minimum essential coverage providing minimum value to those employees and their dependents.

Paycom will continue to monitor executive and Congressional action regarding the ACA closely and stands ready to help our clients maintain compliance.

 

Tags: , , ,
Posted in ACA, Blog, Compliance, Featured

Erin Maxwell

by Erin Maxwell


Author Bio: As a compliance attorney for Paycom, Erin Maxwell monitors legal and regulatory changes at the state and federal level, focusing on health and employee benefits laws, to ensure the Paycom system is updated accordingly. She previously served as assistant general counsel at Asset Servicing Group in Oklahoma City. She holds a bachelor’s degree from the University of Central Oklahoma and a J.D. from the University of Oklahoma. Outside of work, Maxwell enjoys politics, historical mysteries and spending time with her family.

Learning Management Systems 101: Rethinking Your Approach to Employee Training

Learning Management Systems 101: Rethinking Your Approach to Employee Training

Share on Facebook Share on Twitter Share on LinkedIn Share on Google Plus Share through email Print it More share options

Learning Management Systems 101: Rethinking Your Approach to Employee Training

Learning Management Systems 101 is a weekly blog series exploring how employers can rethink traditional employee training and move toward e-learning solutions, which are faster, easier to access, and more cost effective. Rethinking Your Approach to Employee Training is the second post of the series.

 Rethinking Your Approach to Employee Training

Employers who understand that training is a vital contributor to organizational growth are continuously challenged to deliver training that is practical for the company and beneficial to employees. Consequently, there is a need for employers to rethink how knowledge is delivered, accessed and shared across the organization. Here are six factors to consider.

  1. Training Should Align with a Direct Business Need

Training will not solve job performance problems if the real issue lies elsewhere – such as employee motivation, compensation systems or job design. For training to work, there needs to be an association between the training itself and the reason for the training.

Learn more about how to propel your business growth through employee learning.

For example, a banking sales representative may have superb selling skills but poor product knowledge. Through appropriate product knowledge training, he or she may achieve a good balance of product knowledge and selling skills.

Therefore, it is important to perform a detailed analysis of the issue before leveraging training as the solution.

  1. Organizations Are Progressively Adopting Online Training

Classroom-based (traditional) training can be impractical and expensive for employers to implement. Among other things, there are instructor costs, venue costs and course material costs to consider with traditional training. For these reasons, more and more employers are turning to e-learning (online learning) solutions.

Workflow Friendly

According to a study by Brandon Hall Group, it typically takes employees 40 to 60 percent less time to study a particular material via e-learning than in a traditional classroom setting. This is due to employees being able to access training online whenever they need it, without interrupting their workflow.

Boosts Retention

The Research Institute of America concluded that e-learning boosts retention rates by 25 to 60 percent, compared to retention rates of 8 to 10 percent with traditional training. This is because e-learning employees have more control over the learning process and are able to revisit training as needed.

The University of the Potomac stated that 67 percent of college instructors believe online media – such as blogs, video and podcasts – are necessary teaching tools.

  1. On-Demand and Mobile Learning is Growing

On-demand training does not include an instructor. Instead, employees access training on their own, any time, from any device with an internet connection – such as a desktop computer, laptop, smartphone or tablet. According to Chief Learning Officer magazine, most organizations (58 percent) prefer to use on-demand learning for compliance training, compared to 12 percent who prefer in-person, instructor-led training. In addition, one out of three chief learning officers use mobile devices to deliver compliance training.

Globally, the mobile learning market is expected to increase at a compound annual growth rate of over 36 percent from 2015 to 2020 – and in 2014, the U.S. remained the leading purchaser of mobile learning technology.

  1. Blended Training May Be More Fitting

Depending on your industry and employees’ roles, online training alone may not be sufficient. In this case, a blended approach, which combines traditional face-to-face learning with e-learning, may be ideal. According to a study published by the Journal of Medical Internet Research, blended learning for health professionals appears to be more effective than (or at least as effective as) traditional instruction.

  1. Modern Learners are Visual with Short Attention Spans

Learners today tend to have packed schedules, short attention spans and an attachment to their mobile device. The majority are also visual learners. Studies estimate that visual learners make up approximately 65 percent of the U.S. population. These pupils need to see what they are absorbing, preferring bite-sized training – such as videos requiring no more than two to five minutes each – over lengthy training sessions.

  1. Company-Wide Information Efficiently Disseminated

Dispersing information to employees across different departments and locations via the traditional training method can be time consuming and financially strenuous. A more feasible option may be an e-learning platform, such as a learning management system, capable of quickly delivering company-wide information to relevant employees, thereby keeping them on the same page while lowering training costs.

Be sure to check out the first Learning Management Systems 101 blog post about the evolution of corporate learning

 

 

Tags: , , , , , ,
Posted in Blog, Featured, HR Management, Learning Management, Talent Management

Stacey Pezold

by Stacey Pezold


Author Bio: Mrs. Pezold has served as Paycom’s Chief Operating Officer since March 2015 and previously served as Paycom’s Executive Vice President of Operations after joining Paycom in 2005. In the last eight years, Mrs. Pezold has served as Paycom’s Executive Vice President, Director of Corporate Training and Regional Manager. Mrs. Pezold has over 11 years of leadership and training experience. Mrs. Pezold earned her Bachelor’s degree from Oklahoma State University.

Subscribe to Paycom's blog
X

Learn more about Paycom

  • Are you a current Paycom Client?

    Yes

    No

    • Talent Acquisition

    • Time & Labor Management

    • Payroll

    • Talent Management

    • HR Management

  • Subscribe me to Paycom's newsletter.

*Required

We promise never to sell, rent or share your personal information with a third party unless required by law. By submitting this form, you accept our Terms of Use and Privacy Policy.