A More Perfect Union: Why Punish Russia for Crimea?
End Game in the Fight Over Same Sex Marriage?
Is Punishment Dead in America?
Annual Labor & Employment Update 2013
NYC Gifted Programs Should Rely on 'Math,' Lawyer Says
Coyle: Robert's SCOTUS Doesn't Respect Congress
Condo Adviser: Condominium Rules and Enforcement
Condo Adviser: Adjacent Development Rights and Objections
Viewer's Guide to Gay Marriage Oral Arguments
Weekly Brief: Are Scholarships a Bait-and-Switch For Law Students?
N.Y. Anti-Terror Law Diminishes Pursuit of Terrorism: Lawyer
Weekly Brief: DOJ Memo Details Justification For Killing US Citizens
Same-Sex Marriage Cases in 90 Seconds
Obama Campaign's Top Lawyer: There Is No Voter Fraud: Video
#NBCfail: Twitter, the Olympics, Guy Adams & Justin Bieber
SCOTUS Stands By Citizens United Decision In Montana Campaign Finance Case
Attorney: Arizona Can't Implement Immigration Law Without Racial Profiling
Supreme Court Decision Could Spur New Immigration Laws
Evolving Free Speech Legislation Threatens the Rights of Property Owners
Free Speech and Shopping Malls: Resources to Help Landlords and Property Owners Stay Compliant
Shortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the IRS announced that same-sex marriages will be recognized for federal tax...more
The IRS has issued Notice 2014-19, which provides anticipated guidance for sponsors of qualified retirement plans on complying with last year's Supreme Court ruling in United States v. Windsor. That decision deemed...more
On June 26, 2013, when the Supreme Court determined that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the tax and benefit plan implications were unclear. Later, in Revenue Ruling 2013-17, the...more
The recent release of Notice 2014-19 and IRS FAQs provide some initial pieces of the guidance that the IRS first promised in September 2013 regarding administrator obligations when amending employee benefit plans to account...more
Last week, the IRS released Notice 2014-19, which provides guidance on the application to retirement plans of the Supreme Court’s decision in United States v. Windsor, which found Section 3 of the Defense of Marriage Act...more
Employers and participants alike have been anxiously waiting for further guidance from the Internal Revenue Service (IRS) on how marriages of same-sex couples will be treated for purposes of qualified retirement plans. On...more
The IRS has published Notice 2014-19 and related FAQs regarding the application of the Supreme Court’s decision in United States v. Windsor and Rev. Ruling 2013-17 to qualified retirement plans. All retirement plans should be...more
Employers and participants alike have been anxiously waiting for further guidance from the Internal Revenue Service (IRS) on how marriages of same-sex couples will be treated for purposes of qualified retirement plans....more
In IRS Notice 2014-19 and accompanying FAQs, the Internal Revenue Service (“IRS”) issued long-awaited guidance addressing the treatment of same-sex spouses under qualified retirement plans such as 401(k) and defined benefit...more
On April 4, 2014, the Internal Revenue Service issued Notice 2014-19 providing guidance on the application of the U.S. Supreme Court’s decision in United States v. Windsor (“Windsor”) to tax-qualified retirement plans (such...more
The Internal Revenue Service issued Notice 2014-19 and a set of Frequently Asked Questions on April 4, 2014, clarifying certain retroactive retirement plan implications of the Supreme Court’s Windsor ruling. The guidance...more
Since the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act (“DOMA”) June 26, 2013 (U.S. v. Windsor), there have been many questions regarding the recognition of same-sex spouses for qualified retirement...more
Plan sponsors now know how and by when retirement plans must comply with the U.S. Supreme Court’s decision in Windsor.
The IRS has released its long-awaited guidance on the effective date by which qualified retirement...more
On April 4, 2014, the Department of the Treasury issued its long-awaited supplemental guidance on when and how tax-qualified retirement plans (including 401(k) plans) must comply with Windsor v. United States, in which the...more
On April 4, 2014, the Internal Revenue Service (“IRS”) released Notice 2014-19 (the “Notice”), which provides additional guidance on how qualified retirement plans should treat same-sex marriages following the Supreme Court’s...more
On April 4, 2014, the IRS released Notice 2014-19, providing guidance on the application of United States v. Windsor to qualified retirement plans. The Notice is the third significant piece of guidance issued by the IRS on...more
On April 4, 2014, the Internal Revenue Service (the “Service”) published Notice 2014-19, in which it describes amendments required to be made to retirement plans qualified under Section 401(a) of the Internal Revenue Code of...more
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
The U.S. Department of Health & Human Services (“HHS”) announced last week that same-sex married couples can now qualify for Medicare Part A and Part B special enrollment periods and reductions in late enrollment penalties....more
Last week, the Internal Revenue Service issued Notice 2014-19, which sets forth the rules for recognition of same-sex spouses in retirement plan administration, as required under the U.S. Supreme Court's decision in U.S. vs....more
On March 14, 2014, the Department of Health and Human Services (HHS) Centers for Medicare & Medicaid Services (CMS) released guidance clarifying the final regulations implementing Section 2702 of the Public Health Service Act...more
This is the second of a seven-part series describing "Hot Employment Topics for 2014." Part II focuses upon "The Aftermath of the Demise of the Defense of Marriage Act."
The United States Supreme Court in 2013 struck...more
Mar. 1, 2014 -- New York Law School Professor Arthur Leonard talks about how the current round of litigation could be the beginning of the end of the legal battle to allow same sex couples to get married. Leonard also...more
The State of Texas is the latest jurisdiction under scrutiny for its ban on same-sex marriage. On Wednesday, February 26, 2014, U.S. District Judge Orlando Garcia ruled that the state law banning same-sex marriage results in...more
In late 2013, I met with my first same sex couple clients since the U.S. Supreme Court overruled the Defense of Marriage Act (DOMA) last year. If you recall, DOMA was the federal law barring the federal government from...more
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