The Impact of Inequalities for Same-Sex Partners in Employer-Sponsored Retirement Plans

By Naomi G. Goldberg
October 2009

This report analyzes the impact of unequal treatment of same-sex partners in the context of retirement plans and estimates the cost for employers of adopting a policy of equal treatment. The focus of this report is retirement income rather than health care provision for retirees and their families. Our goal is to address several key issues for same-sex couples as they plan for retirement. We find that same-sex couples face inequalities when it comes to their ability to accumulate wealth, plan for their futures, and pass on wealth.

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