Soon three of Ohio's public four-year universities will offer full paid benefits including health care, dental care and free tuition to the same-sex domestic partners of employees.

Miami University in Oxford and Ohio University in Athens were the first to announce they would offer the benefits starting Thursday. That kicked in a contract clause at Cleveland State that requires offering the benefits to same-sex partners if another public university does so. Administrators will meet with unions in about ten days to work out the details.

Because of federal tax laws, the value of the new benefits will be taxed as income. That's unlike the benefits offered a heterosexual spouse. Ohio's two-month-old ban on same-sex marriage doesn't include benefits offered by an employer.

Ohio's recently enacted ban on same-sex marriage does not forbid the 13 state-sponsored universities and two medical schools from extending financial benefits such as insurance to unmarried domestic partners to employees.

Schools that offer full or partial benefits require the employees to register their partners, usually through a sworn legal statement. Here are the four-year schools and benefits they offer same-sex partners:

• Miami and Ohio universities: Health and dental coverage, sick leave and family medical leave to care for an ill partner and tuition-free classes. Because of federal tax laws, the benefits would be taxable as income, unlike with heterosexual married couples.

• Cleveland State University: Sick leave and family and medical leave, life insurance and free counseling, including mental health and substance abuse help. Will meet with unions in early July to plan implementation of full paid benefits similar to those at Miami and Ohio.

• Ohio State University: For all domestic partners: university child care center, financial planning sessions, employee discounts, free counseling, sick leave and family and medical leave. For same-sex partners only: group life insurance, some health discounts and a $15 yearly medical referral service that can be used during international travel.

• Wright State and Youngstown State universities: Sick leave and family and medical leave.

• University of Akron, Bowling Green State University, Central State University, Kent State University, University of Cincinnati, Shawnee State University, University of Toledo, Medical College of Ohio and Northeastern Ohio Universities College of Medicine: None.

Source: Universities