Corporate Equality Index: How does HRC evaluate HSA plans with respect to domestic partner benefits?
Under Health Savings Accounts, as with Flexible Spending Accounts, medical expenses incurred by or on behalf of domestic partners (and their children) that are not qualifying dependents under Internal Revenue Code Section 152 are not eligible for tax-free reimbursement. As a result, employers that solely utilize consumer-driven health plans (CDHPs) or other high-deductible health plans (HDHPs) in conjunction with HSAs significantly limit the value of the benefit with respect to LGBT families that do not qualify as dependents. As of March 16, 2009, the HRC Foundation has not determined how it will evaluate employers with HSA plans for the purpose of domestic partner benefits, although our general guidance has been to make benefits equal to the full extent possible under the law. Please look for additional guidance from the HRC Foundation in the coming weeks.
