Diversity in Law School

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.

Student Organization Contact Information

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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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