UNEMPLOYMENT
INSURANCE / SOCIAL SECURITY
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On May 15, 2008, the California Supreme Court ruled that same-sex couples could marry beginning at 5 p.m. on Monday, June 16, 2008. Now, same-sex married couples (SSMCs) have the same state tax benefits and requirements as any married California taxpayer. However, federal laws do not permit SSMCs to file federal tax returns as married filing jointly or married filing separately. On June 20, 2008, the California Franchise Tax Board (FTB) issued Notice 2008-5 to advise same-sex married couples of their California income tax treatment and return filing obligations resulting from the In re Marriage Cases decision. (California Franchise Tax Board (FTB), Notice 2008-5.)
The House has approved legislation (H.R. 2638) that would provide $100 million --the full amount requested by the Bush administration --for the E-Verify program, according to an explanatory statement from Rep. David Obey, D-Wis., Chairman of the House Appropriations Committee. E-verify is an internet-based system operated by the Department of Homeland Security in partnership with the Social Security Administration (SSA) that allows participating employers to electronically verify the employment eligibility of their newly hired employees. Absent funding, the E-Verify program, formerly known as the Basic Pilot, is scheduled to expire on November 30. The Senate was expected to consider the bill on September 25.
The IRS and Treasury Department have released guidance on qualified reservist distributions (QRDs) from a health Flexible Spending Arrangement (FSA) and included a transition rule allowing plans to be retroactively amended for QRDs made before January 1, 2010. A QRD may not be made before a cafeteria plan is amended to provide for a QRD from a health FSA. A plan may be amended retroactively to permit QRDs requested on or before December 31, 2009. The retroactive amendment must be made by December 31, 2009, and be effective retroactively to the date of the first QRD paid under the plan, but not prior to June 18, 2008. This transition rule does not extend the period during which an employee may request a QRD. Thus, regardless of when the plan is amended, the transition rule does not allow an employee to request a QRD with respect to a plan year after the last day of the plan year (or grace period, if applicable) during which the order or call to active duty occurred. (IRS Notice 2008-82 IRB 2008-4, September 29, 2008; Treasury Department News Release HP-1165 , September 29, 2008.)
The Congressional Research Service (CRS) has issued three reports on unemployment insurance issues. The first paper summarizes how insolvent states may borrow funds from the federal account within the Unemployment Trust Fund (UTF) in order to meet their benefit obligations (Order Code RS22954, 9/17/2008). The second paper discusses the UTF and the current status of Reed Act distributions (Order Code RS22006, 9/19/2008). The last paper updates the availability of state unemployment benefits and any legislative activity pertaining to those benefits (Order Code RL33362, 9/19/2008).
On October 1, 2008, a Social Security agreement between the United States and Denmark entered into force. The agreement, which was signed on June 13, 2007, is similar to U.S. Social Security agreements already in force with 21 other countries. Agreements of this type are authorized by Section 233 of the Social Security Act (42 U.S.C. 433).
Like the other agreements, the U.S.-Danish agreement eliminates dual social security coverage --the situation that exists when a worker from one country works in the other country and is covered under the social security systems of both countries for the same work. Without such agreements in force, when dual coverage occurs, the worker, the worker's employer, or both may be required to pay social security contributions to the two countries simultaneously.
Under the U.S.-Danish agreement, a worker who is sent by an employer in the U.S. to work in Denmark for five years or less remains covered only by the U.S. social security program. Similarly, a worker who is sent by an employer in Denmark to work in the U.S. for three years or less remains covered only by the Danish social security program. The agreement also includes additional rules that eliminate dual U.S. and Danish coverage in other work situations.
Individuals who wish to obtain copies of the agreement or want more information about its provisions may write to the Social Security Administration, Office of International Programs, P.O. Box 17741, Baltimore, MD 21235-7741 or visit the Social Security website at http://www.socialsecurity.gov/international (73 Fed. Reg. 55890, September 26, 2008).
Unemployment Insurance Reporter with Social Security provides in-depth coverage of federal and state laws and regulations, including Unemployment Insurance, Social Security, Supplemental Security Income, and Disability. With all the facts and data about taxes and benefits under major subject categories, and expert “plain English” explanations, analyses and indexes, there is no other product that offers the same scope of coverage.
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