Who pays attorney fees in a divorce proceeding?
Should I Get a Job While Going Through My Divorce? Can I Quit My Job?
If I wasn't happy with my lawyer, can I appeal and show evidence I wanted to present?
Can my ex-spouse see our children if he/she does not pay the court ordered child support?
End Game in the Fight Over Same Sex Marriage?
What is Mediation?
Can I collect my judgment if the other side is appealing?
What do we do with the children once the divorce action is filed?
Can I complete my divorce without a trial?
Can I appeal a dissolution?
What is a Resolution Management Conference?
What is an appeal and how do I know if I should appeal?
What is a petition for dissolution of marriage and what does it mean to serve the petition?
How long will it take for my divorce to be final and how much will it cost?
What is spousal maintenance and how is it determined in Arizona?
Protecting Separate Property in Arizona: Basic Principles
How Can I Make the Most Out of the First Meeting?
Can I appeal my divorce case?
Civilized Divorce through Mediation
Yours, Mine and Ours (not yet!): An Update on the Patentability of Human Genes
On June 27, 2014, the IRS published a letter outlining the steps taxpayers should take in order to obtain a refund for taxes paid on the value of employer-sponsored health coverage provided to an employee’s same-sex spouse....more
A frequent headline in the news as of late has been “Federal Judge in State X finds same-sex marriage ban unconstitutional” and then shortly thereafter “Hundreds of couples marry in State X” complete with a picture of a...more
A major reason that employee benefits, such as employer- provided healthcare and retirement plans, exist is that they provide a tax-advantaged way for an employer to provide additional compensation to an employee, her spouse,...more
In Roe v. Empire Blue Cross Blue Shield, a federal district court addressed the issue of whether a self-funded health plan could include language that denied dependent coverage to same-sex spouses without violating Section...more
Following the U.S. Supreme Court’s decision in US v. Windsor, the requirement that an ERISA health plan provide health coverage for same-sex spouses has often hinged on whether an employee benefit plan was insured or...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
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
In the summer of 2013, the Supreme Court issued a decision in U.S. v. Windsor, striking down a key provision of the Defense of Marriage Act (DOMA) and eliminating the requirement that federal law recognize only marriages...more
The Internal Revenue Service has released a series of FAQs to answer several outstanding questions following the U.S. Supreme Court’s ruling in Windsor, which struck down Section 3 of the Defense of Marriage Act. The most...more
Prior to the U.S. Supreme Court’s Windsor decision that repealed Section 3 of the federal Defense of Marriage Act (DOMA), same-sex spouses were not recognized as spouses for federal tax and benefits purposes. In the immediate...more
On Monday, IRS issued Notice 2014-1, providing additional guidance on the effects of the Supreme Court’s Windsor decision on (1) cafeteria plans; (2) medical flexible spending accounts (Medical FSAs); (3) health savings...more
In its latest addition to guidance concerning the effects of the U.S. Supreme Court's decision in United States v. Windsor, the Internal Revenue Service ("IRS") has issued Notice 2014-1 to address certain issues relating to...more
The Internal Revenue Service has published a new notice that addresses specific questions on how the U.S. Supreme Court’s decision in U.S. v. Windsor, recognizing same-sex marriage, affects elections and contributions under...more
A significant amount of confusion remains for employee benefit plan sponsors regarding the impact of the Supreme Court's decision in United States v. Windsor and its holding that Section 3 of the Defense of Marriage Act...more
The Ninth Circuit Judicial Council, an administrative body that reviews decisions of the court’s chief judge, recently weighed in on an issue involving same-sex domestic partner health benefits in the post-Windsor world. The...more
Since the Supreme Court's decision in United States v. Windsor holding the Defense of Marriage Act ("DOMA") to be unconstitutional, and the related guidance issued thereafter by the Internal Revenue Service certain questions...more
Action by December 31st Required for Safe Harbor -
Yesterday, the IRS issued specific guidance on how employers can address issues arising from the change in tax treatment for same-sex spouses under cafeteria plans. ...more
Yesterday Hawaii adopted the Hawaii Marriage Equity Act of 2013 recognizing same sex marriages as of December 2, 2013 and permitting persons in civil unions in Hawaii to apply to be married without first requiring dissolution...more
Here is a brief update to our September 24, 2013 alert, which addressed the administration of employee benefits as well as federal income taxes and FMLA leave following this summer’s ruling by the U.S. Supreme Court in United...more
Following a highly-publicized U.S. Supreme Court decision and subsequent guidance from both the Labor Department (DOL) and the Internal Revenue Service (IRS), employers need to rethink how they treat same-sex spouses under...more
With same-sex marriages to begin in the state of Illinois next year, employers should expect an increase in requests for spousal benefit coverage from employees who have legally married their same-sex partners. The new law...more
Last week, the Department of Labor issued Technical Release 2013-04 stating its position on recognition of same-sex marriage for ERISA purposes. The IRS issued a Revenue Ruling a few weeks ago stating that for federal tax...more
Well, our title is a bit provocative in that not all of your “post-DOMA” questions have yet been answered by the IRS (who defines “spouse” for purposes of employee benefits under ERISA as well as taxation under the Internal...more
The Internal Revenue Service has adopted a state-of-celebration rule that, for federal tax purposes, recognizes the validity of a same-sex marriage that was valid in the state where it was entered into, regardless of the...more
On June 26, 2013, in United States v. Windsor, 133 S. Ct. 2675 (2013), the United States Supreme Court ruled that Section 3 of the Defense of Marriage Act of 1996 (“DOMA”) violated the Fifth Amendment’s equal protection...more
Find a Family Law Author »
Back to Top