Source: Cynthia L. Cordes, Compensation & Benefits Review, Vol. 44 no. 2, March/April 2012
From the abstract:
The lesbian, gay, bisexual, transgender population represents a large, talented group of potential employees. The dilemma for many employers is how this population should be recognized or accommodated, if at all. This article examines the issue of domestic partnerships and benefit parity. The decision regarding whether to offer domestic partner benefits hinges on an assessment of the costs and benefits of offering them, plus consideration of which package of benefits to offer, how taxes must be handled and whether domestic partner benefits will be extended to all domestic partners or only to same-sex partners. Legislative constraints are also examined.