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DOMA Checklist

DOMA Checklist. Pension Funds Health & Welfare Funds. Pension Funds. Beneficiary Designations. Spouse is default beneficiary Another may not be chosen without spouse’s written consent Post DOMA Same Sex Spouse has same right. QJSA (Qualified Joint and Survivor Annuity).

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DOMA Checklist

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  1. DOMA Checklist Pension Funds Health & Welfare Funds

  2. Pension Funds

  3. Beneficiary Designations • Spouse is default beneficiary • Another may not be chosen without spouse’s written consent • Post DOMA • Same Sex Spouse has same right

  4. QJSA(Qualified Joint and Survivor Annuity) • Default in DB/Money Purchase is 50% j/s for spouse • Spousal consent allows other options • Post DOMA • Same Sex Spouse has same rights

  5. QPSA(Qualified Pre-Retirement Survivor Annuity) • Participant pre-deceases, spouse gets 50% QPSA, in DB/Money Purchase • Post DOMA • Same sex spouse has same rights

  6. Hardship Withdrawals • DC may allow HWs for cerain medical, tuition, funeral expenses • For spouse, dependents, or beneficiary • Same sex spouse has same rights to HWs

  7. Rollovers • Spousal beneficiary may roll over to another employer plan or to own IRA • Non-spousal can rollover only to “inherited” IRA • Post-DOMA • Same sex spouse has same expanded rollover opportunities

  8. QDROs • Spouse or dependent may secure Court Order to establish right to certain part of participant’s benefits (usually post-divorce) • Post-DOMA • QDRO may be secured by same sex former spouse (or spouse’s dependent, if also dependent of participant)

  9. RMD’sRequired Minimum Distributions • Surviving spouses may delay RMD’s to 70.5, unlike non-spouse beneficiaries • Post DOMA • Same sex spouses may also delay to participant’s 70.5

  10. Health & Welfare Funds

  11. PreTax Premium Conversion • Through cafeteria plan, employee may pay for spousal & dependent premiums pre-tax • Post DOMA • Same sex spouse has same benefits paid for pretax by participant

  12. Health Care FSAs(Flexible Spending Accounts) • Participant may pay for certain benefits of spouse & dependents through pre-tax FSA contributions • Post DOMA • Same may be paid for same sex spouse

  13. COBRA • Spouse & dependents of participant shall receive notice and may elect COBRA coverage for 18 to 36 months • Post DOMA • Same right to COBRA notice and election of benefits

  14. HIPAA Special Enrollment • Spouses/dependents newly eligible for plan (marriage/birth/etc) & spouses/dependents who lose coverage may enroll during closed periods • Post DOMA • Same sex spouses entitled to same right of enrollment

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