John Boyd

John Boyd

BakerHostetler

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Treasury Department Guidance on Same-Sex Spousal Status Requires Employers to Take Immediate Action on Employee Benefit Plans

Earlier this summer, following the Supreme Court's issuance of the landmark case, United States v. Windsor, which held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, we published an Executive Alert...more

9/9/2013 - DOMA Employee Benefits FICA Taxes IRS Residency Requirements Retirement Plan Same-Sex Marriage SCOTUS Tax Returns US v Windsor

The Supreme Court Decision on the Defense of Marriage Act: An Employer’s Perspective

In a closely watched and eagerly anticipated decision, the Supreme Court, in United States v. Windsor, __ U.S. ___ (June 26, 2013) has overturned Section 3 of the Defense of Marriage Act (DOMA) which limited the definition of...more

6/27/2013 - COBRA Discrimination DOMA Due Process Employee Benefits Equal Protection Estate Tax Health Insurance Same-Sex Marriage US v Windsor

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