On August 29, 2013, IRS issued Revenue Ruling 2013-17 which clarified that for federal income tax purposes, the marital status of a same-sex couple is based on the state law or foreign law (e.g. Canada) where the marriage was...more
9/12/2013
/ COBRA ,
DOMA ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
IRS ,
Marriage ,
Same-Sex Marriage ,
SCOTUS ,
Tax Benefits ,
U.S. Treasury ,
US v Windsor