Yana Johnson

Yana Johnson

Morrison & Foerster LLP

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The Treasury Department and the IRS Implement Windsor and Adopt “State of Celebration” Rule: Compensation and Benefits...

On August 29, 2013, the Treasury Department and the IRS issued Revenue Ruling 2013-17 (“Rev. Rul. 2013-17”) and updated Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law...more

9/19/2013 - Deferred Compensation DOMA Employee Benefits IRS Medicare Taxes Qualified Retirement Plans Same-Sex Marriage SCOTUS Social Security State of Celebration Stock Options Tax Refunds U.S. Treasury US v Windsor

Ramifications of the Overturning of DOMA on Employee Benefit Plans

On June 26, 2013, the United States Supreme Court overturned Section 3 of the Defense of Marriage Act (“DOMA”), which required the federal government to deny married same-sex couples the rights and benefits provided to...more

7/16/2013 - Civil Unions COBRA DOMA Domestic Partnership Employee Benefits Employer Mandates ERISA FICA Taxes Healthcare HIPAA Marriage Open Enrollment Retirement Plan Same-Sex Marriage SCOTUS Tax Benefits US v Windsor

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