Following the Supreme Court’s 2013 decision in U.S. v. Windsor (in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional), one of the questions facing sponsors of...more
Editor's Overview -
In this month's newsletter, we focus on the recent wave of guidance and case law related to the Affordable Care Act. We also discuss IRS Notice 2015-86, which provides guidance on the application of...more
1/4/2016
/ Affordable Care Act ,
Attorney's Fees ,
Automatic Enrollment ,
Burwell v Hobby Lobby ,
Cadillac Tax ,
Contraceptive Coverage Mandate ,
Department of Labor (DOL) ,
Disability Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Good Faith ,
Health and Welfare Plans ,
HRA ,
IRS ,
Mental Health Parity Rule ,
Obergefell v. Hodges ,
PBGC ,
Preventive Health Care ,
Qualified Retirement Plans ,
SCOTUS ,
US v Windsor ,
Wellness Programs
Last week, the Internal Revenue Service (IRS) issued Notice 2015-86, providing guidance on the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to qualified retirement plans and health and welfare...more
Shortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the IRS announced that same-sex marriages will be recognized for federal tax...more