Stephen A. Riga

Stephen A. Riga

Ogletree, Deakins, Nash, Smoak & Stewart, P.C.

Contact  |  View Bio  |  RSS

Latest Posts › DOMA


At Year End, IRS Issues Guidance On Cafeteria Plan Transitional Rules For Windsor

Finally, some guidance on mid-year cafeteria plan changes that many employers have already permitted in the wake of United States v. Windsor. On December 16, 2013, the Internal Revenue Service (IRS) released Notice 2014-1,...more

12/20/2013 - Cafeteria Plans Dependent Care DOMA Flexible Spending Accounts Health Savings Accounts IRS Same-Sex Marriage US v Windsor

Early Guidance Sheds Light on Impact of United States v. Windsor on Employee Benefit Plans

For many years, the Defense of Marriage Act (DOMA) defined marriage under federal law as a legal union between one man and one woman. In June 2013, however, in the case of United States v. Windsor, the Supreme Court of the...more

9/9/2013 - DOMA Employee Benefits Health and Welfare Plans IRS Marriage Retirement Plan Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

2 Results
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.