Wesley Covert

Wesley Covert

Laner Muchin, Ltd.

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New IRS Guidance Establishes When Retirement Plans Must Be Amended To Provide Retirement Benefit Rights To Same-Sex Spouses

Following the U.S. Supreme Court's decision in United States v. Windsor on June 26, 2013, the Internal Revenue Service (“IRS”) stated that qualified retirement plans (e.g., profit-sharing, 401(k), pension plans, etc.) must...more

4/28/2014 - DOMA IRS Qualified Benefit Plans Same-Sex Marriage State of Celebration US v Windsor

Improve Compliance Of Retirement And Group Health Plans In 2014

Retirement plan fiduciaries should consider the following best practices to improve their plan’s governance in 2014: (i) if fiduciary duties have been delegated, make certain that the delegations are in writing and are being...more

1/10/2014 - COBRA Compliance ERISA Fiduciary Duty HIPAA Hiring & Firing Human Resources Professionals Investment Funds Notice Requirements Personnel Records Plan Administrators Publication Requirement Resignation Retirement Plan Same-Sex Marriage Termination

DOMA Update: IRS Releases Much-Anticipated Guidance Related To Same-Sex Spouses

On August 29, 2013, the Internal Revenue Service (IRS) released guidance regarding the federal tax treatment of same-sex spouses. In Revenue Ruling 2013-17, the IRS clarified that it will consider a same-sex couple to be...more

9/4/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Citing Windsor, Two Courts Extend Spousal Rights To Same-Sex Couples Who Reside In States That Do Not Recognize Same-Sex Marriage

As we previously reported, the decision overturning the federal Defense of Marriage Act (DOMA) left open many questions, including the impact of the decision on states that do not recognize same-sex marriage. Recent decisions...more

8/13/2013 - DOMA Employee Benefits Equal Protection Preemption Profit Sharing Same-Sex Marriage SCOTUS Surviving Spouse US v Windsor

The Supreme Court's Decision Declaring Section 3 Of The Defense Of Marriage Act Unconstitutional Has Far-Reaching Implications For...

On June 26, 2013, in United States v. Windsor, the United States Supreme Court struck down Section 3 of DOMA, holding that it was unconstitutional to discriminate between same-sex and opposite-sex marriages for purposes of...more

7/12/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits Employer Mandates Equal Protection Marriage Same-Sex Marriage SCOTUS US v Windsor

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