Christopher K. Buch

Christopher K. Buch

Katten Muchin Rosenman LLP

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IRS Provides Special Rules for Refund of Employer-Paid Taxes Related to Imputed Income for Same-Sex Spouse Benefits

On September 23, the Internal Revenue Service released Notice 2013-61, which provides special rules for those making claims for refunds or adjustments of Federal Insurance Contributions Act (FICA) taxes and federal employment...more

10/2/2013 - DOMA FICA Taxes IRS Same-Sex Marriage SCOTUS Tax Refunds US v Windsor

IRS Will Recognize All Marriages of Same-Sex Couples if Valid Where Performed

On June 26, the US Supreme Court required the federal government to recognize marriages between two individuals of the same sex if the marriage is recognized by the state in which the couple lives. On August 29, in applying...more

9/4/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Defense of Marriage Act Ruling Has Multiple Effects on Benefit Plans

On June 26, the US Supreme Court ruled in United States v. Windsor that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional. The Supreme Court ruled that DOMA’s federal exclusion of state-recognized...more

7/4/2013 - DOMA Employee Benefits Equal Protection Income Taxes Same-Sex Marriage SCOTUS US v Windsor

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