W. Mark Smith

W. Mark Smith

Sutherland Asbill & Brennan LLP

Contact  |  View Bio  |  RSS

Latest Posts › SCOTUS

Share:

Supreme Court Instructs Ninth Circuit to Consider Common Law of Trusts in Applying ERISA's Statute of Limitations

The Supreme Court has once again emphasized the importance of ERISA’s origins in the common law of trusts, this time in interpreting its statute of limitations. On May 18, the Court reversed the Ninth Circuit’s decision in...more

5/21/2015 - Breach of Duty Common Law Claims ERISA Fiduciary Duty Investment Funds Mutual Funds SCOTUS Statute of Limitations Tibble v Edison Int Trusts

U.S. Supreme Court Agrees to Hear Arguments Involving Federal Health Insurance Exchange Subsidies

On Friday, the U.S. Supreme Court announced that it would review the U.S. Court of Appeals for the Fourth Circuit’s decision in King v. Burwell. In that case, the Fourth Circuit held that tax credits for health insurance...more

11/12/2014 - Affordable Care Act Employer Mandates Halbig v Burwell Health Insurance Health Insurance Exchanges IRS King v Burwell Popular SCOTUS Subsidies Tax Credits

The Honeymoon Is Over: IRS Says It Is Time to Amend Plans to Cover Same-Sex Spouses

On April 4, 2014, the Internal Revenue Service (IRS) released Notice 2014-19, which provides a series of Q&As regarding the application of the U.S. Supreme Court’s decision in United States v. Windsor and the IRS’s prior...more

4/8/2014 - IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits US v Windsor

A Marriage Made in Washington: Treasury and IRS Recognize Same-Sex Marriages for Tax Purposes

On August 29, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS), following the U.S. Supreme Court’s decision in United States v. Windsor, jointly announced the issuance of Revenue Ruling...more

9/3/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Legal Alert: Fall of the DOMA-n Empire: Practical Employee Benefits Implications

On June 26, the U.S. Supreme Court decided United States v. Windsor, striking down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional and holding that same-sex marriages recognized under state law...more

7/2/2013 - Discrimination DOMA Employee Benefits Equal Protection ERISA Federalism Same-Sex Marriage SCOTUS US v Windsor

Legal Alert: Top 10 Considerations for Employee Benefit Plans After Windsor

Yesterday’s U.S. Supreme Court decision in United States v. Windsor struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional, and held that the federal government must recognize and accept...more

6/27/2013 - DOMA Due Process Employee Benefits Equal Protection Income Taxes Same-Sex Marriage SCOTUS US v Windsor

6 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*

*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.
×