Nondiscrimination Policy
The University of Baltimore does not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, or disability in its programs, activities, or employment practices.
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Course Titles and/or Descriptions
Contemporary Legal Issues: Perspectives on Sexual Orientation and the Law Seminar
A seminar focusing on the historical and current legal treatment of gay men, lesbians, bisexuals, transgender people, and heterosexuals in the areas of, inter alia, family law, military law, sodomy law, employment law, and constitutional law; and the interplay between changing societal norms and the development of legislation and the common law.
Domestic Partnership Benefits
Same-sex domestic partners are eligible based on the criteria below. Required documentation must be provided for verification. Dependents of same-sex domestic partners are also eligible for coverage with required documentation.
- Same gender
- At least 18 years old
- Not related to each other by blood or marriage within four degrees of consanguinity under civil law rule
- Not married in a civil union or in a domestic partnership with another individual
- In a committed relationship for at least 12 consecutive months
- Financial interdependency
- Share a common primary residence
Benefits include:
- Medical plan
- Prescription drug plan
- Dental plan
- Life insurance
- Accidental death and dismemberment
- Employee assistance program
- Long-term care
- Flexible spending accounts
Same-sex spouses are eligible for the same health benefits as opposite-sex spouses. Same-sex spouses are also eligible for tuition remission in accordance with USM eligibility requirements.
How Your Taxes May Be Affected
Internal
Revenue Service (IRS) regulations require different
tax treatment for group insurance costs associated
with health benefits for qualified same-sex spouses
and domestic partners and eligible same-sex spouse
and domestic partner's dependents for premium
payments or enrollment in FSA coverage. In most
cases, the IRS does not qualify same-sex spouse and
domestic partners and same-sex spouse or domestic
partner's dependents for tax-free payroll deductions
under the tax code. Therefore, health benefits
premiums for same-sex spouse/domestic partners
and their eligible dependents who are not qualified
as dependents under the IRS tax code will be taxed
as outlined below:
- Payroll Deduction—For each group health
insurance plan where there is an employee
contribution and a state subsidy in which you
enroll your same-sex spouse/domestic partner and
your spouse/partner's eligible dependents, you will
pay a
- Post-tax (after-tax) deduction for the coverage
level attributable to the same-sex spouse/domestic
partner and your spouse/partner's eligible dependents;
and
- Pre-tax (before-tax) deduction for the coverage
level applicable to the employee coverage level
minus the amount of the post-tax deduction.
- Imputed Income—For each group health insurance
plan where there is an employee contribution and
state subsidy in which you enroll your same-sex
spouse/domestic partner and/or your same-sex
spouse/domestic partner's eligible dependents, you
are subject to tax withholding on the state's
contribution toward the coverage for those
dependents not qualified as tax dependents under
the IRS code. In other words, the state's
contribution toward coverage for your same-sex
spouse/domestic partner and your same-sex spouse/domestic partner's dependents is considered wages
and is included in your taxable gross income subject
to tax withholdings. This is known as imputed
income. For rate information, refer to the same-sex
spouse/domestic partner rate pages available at July 2012–June 2013 Premium Rates.
Retirees covering a same-sex spouse/domestic
partner will be billed quarterly for the Medicare
taxes applicable to the imputed income and will
receive a W-2 each January indicating the imputed
income amount for the calendar year to be filed
with their tax returns.
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