How the Rise in Undercover Investigations is Changing the Law
A Moment of Simple Justice - A Prosecutor's Duty
Uncovering Factory Farming - The Effects of Ag Gag Laws
A Moment of Simple Justice - Undercover Lover
Trial by Jury: Why It Matters in a Democratic Society
Waldman: Stop Immunizing Websites That Allow Harassment
Busy Days For Voting Rights Advocates, Thanks to SCOTUS
A Moment of Simple Justice - Snitching Ain't Easy
Fighting for Education Rights: Equal Justice for Pregnant and Parenting Students
Combining Arms for Justice-Involved Veterans
A Moment of Simple Justice - Cameras on Cops
A Moment of Simple Justice - Ferguson
A Moment of Simple Justice - Revenge Porn
Schoenbrod: SCOTUS Ruling Helps EPA Deal With a "Stupid Statute"
SOX Whistleblower Protections Extend to Private Companies: Critical Steps to Take Now
A More Perfect Union: Why Punish Russia for Crimea?
Jail Time for Revenge Porn Offenses?
End Game in the Fight Over Same Sex Marriage?
Is Punishment Dead in America?
Bill on Bankruptcy: Detroit Falls Short on Good-Faith Test
The Supreme Court heard oral arguments in two cases involving state taxation on consecutive days in December.
On 12/8/14, the Supreme Court heard oral arguments in Direct Marketing Ass'n v. Brohl, where the Court has...more
Court Considers Constitutionality of Maryland's Personal Income Tax -
On 11/12/14, the U.S. Supreme Court heard oral arguments on the constitutionality of Maryland's personal income tax in Comptroller of the Treasury...more
The U.S. Supreme Court will hear arguments in four same-sex marriage cases in April, potentially settling the divisive issue by the end of the current term. The justices will consider an appeal from the 6th Circuit decision...more
On January 6, Florida became the 36th state to recognize same-sex marriage. This development came as the result of several recent state and federal court decisions finding Florida's ban on same-sex marriage an...more
IRS Issues Long Awaited Guidance on Application of US v. Windsor to Retirement Plans -
New IRS guidance means that action is required by employers sponsoring qualified retirement plans if the terms of the plan are...more
On Monday, Oklahoma became one of five additional U.S. states required to allow same-sex couples to marry after the U.S. Supreme Court refused to review lower court decisions that overturned state bans on same-sex marriage....more
The Williams Mullen Southeast State and Local Tax (SESALT) team is pleased to provide you with a comprehensive recap of important tax developments around the Southeast....more
Two federal appeals courts issued contradictory rulings on the validity of subsidies for the purchase of health insurance under the federal marketplace established pursuant to the Affordable Care Act (ACA). On July 22, a...more
In this issue:
- Not-for-Profit Spotlight
- Giving to Religion Trending Downward for a Decade
- What You Can Learn from Giving 2014
- Is the Front Door Closing on the Parsonage...more
During its recently concluded 2013 term, the U.S. Supreme Court issued decisions in two labor and employment cases, three constitutional or quasi-constitutional cases that impact labor and employment concerns, and one tax...more
On June 30, in one of the most highly anticipated cases affecting the Affordable Care Act (ACA), the Supreme Court ruled that closely held companies could assert a “religious objection” to the ACA contraceptive coverage...more
Amending Retirement Plans to Recognize Same-Sex Marriages Plan sponsors need to review retirement plan documents and operations to determine whether changes are needed in response to last year's Supreme Court decision in U.S....more
In Burwell v. Hobby Lobby, the Supreme Court held that regulations under the Affordable Care Act that require employer group health plans to provide contraceptive coverage violate the Religious Freedom Restoration Act (RFRA)....more
With the passing of the March 31st deadline for the initial open-enrollment under the Affordable Care Act (“ACA” or “ObamaCare”), the resignation of Health and Human Services (HHS) Secretary Kathleen Sebelius, and the...more
The Internal Revenue Service recently furnished employers with welcome guidance concerning coverage of same-sex spouses in qualified plans.
In a new Notice, the Service discusses how qualified arrangements such as...more
In the U. S. Supreme Court's decision in United States v. Windsor (Windsor), the Court held that, for federal purposes, Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. Although the dispute in the Windsor...more
Combative oral arguments were seen in two high profile federal court challenges to the Patient Protection and Affordable Care Act of 2010 (ACA). The Supreme Court of the United States heard a vigorous oral argument...more
IRS Notice 2014-19 provides long-awaited guidance on the application of the decision in United States v. Windsor to retirement plans qualified under Internal Revenue Code (“IRC”) Section 401(a). For tax-qualification...more
March 2014 has produced quite a bit of activity regarding the Patient Protection and Affordable Care Act ("ACA"). On March 24, 2014, oral argument was held in the latest challenges to the ACA in Sebelius v. Hobby Lobby...more
Traditionally, marriage has been defined in the United States and in the state of Utah as a legal relationship between a man and a woman. In 1996, Congress passed the Defense of Marriage Act (DOMA), which allowed states to...more
Perhaps coincidence, perhaps not, but on "Cyber Monday" the U.S. Supreme Court refused to "click yes" to consider two cases contesting the constitutionality of click-through-nexus when, as discussed further below, it denied...more
Court Begins 2013-2014 Term -
Upon starting its 2013-2014 term during the government's recent partial shut-down, the U.S. Supreme Court opened with a grant of certiorari in a case with state and local tax implications,...more
Health & Welfare Plans -
Health Care Reform: Supreme Court Grants Review to Two Cases Challenging ACA’s Contraception Coverage Mandate -
The United States Supreme Court has agreed to hear two cases challenging...more
The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California...more
The United States Supreme Court's landmark Windsor decision in June of this year invalidated certain key provisions of the Defense of Marriage Act by holding that the disparate tax treatment of validly married same sex...more
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