D. Finn Pressly

D. Finn Pressly

Littler

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The IRS Formal Guidance Recognizing Same-Sex Marriages Has Benefit and Payroll Implications for Employers

After months of speculation, on August 29, 2013, the Internal Revenue Service published formal guidance on the treatment of same-sex spouses under the Internal Revenue Code. In Revenue Ruling 2013-17, the IRS confirmed that a...more

9/17/2013 - Civil Unions Compliance DOMA Employee Benefits IRS Marriage Payroll Taxes Same-Sex Marriage SCOTUS U.S. Treasury US v Windsor

Same-Sex Marriages and Benefit Plans After Windsor

On June 26, 2013, the Supreme Court issued its long-awaited decision in Windsor v. United States, No. 12-307. The Court ruled (in a 5-4 decision) that the section of the Defense of Marriage Act (DOMA) that required federal...more

7/10/2013 - 401k Civil Unions Divorce DOMA Domestic Partnership Employee Benefits ERISA Healthcare Life Insurance Marriage Qualified Retirement Plans Retirement Plan Same-Sex Marriage US v Windsor

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