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Is a human corpse property that can be made the subject of a trust?

While a pet may be put into a trust, its human owner may not be. Nor under traditional principles of property and trust law may the corpse of a deceased human being be made the subject of a trust. Charles E. Rounds, Jr.,...more

California Legislative Update: July 2014

Governor Jerry Brown recently signed into law a number of bills that will impact the employer community. A brief summary of these new laws, along with links to the bills, can be found below....more

What Marriage Equality Means for Your Employee Benefits

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

Exclusion of Coverage for Same-Sex Spouses Did Not Interfere with Protected Rights under ERISA

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

ERISA: Self-Funded Benefit Plans May Not Have To Cover Same-Sex Spouses?

You already know that the Defense of Marriage Act (DOMA), which prohibited recognition of same-sex marriages, was declared unconstitutional. United States v. Windsor, 133 S.Ct. 2675 (2013)....more

High Court Employee Benefits Cases: A Review and Look Ahead

Having settled into the new year, we reflect on decisions from the U.S. Supreme Court in 2013 that are likely to have a significant impact in the world of pension and welfare employee benefits and, in some cases, already have...more

Religious Institutions Update - January 2014

On the heels of controversy surrounding the Internal Revenue Service's treatment of conservative groups applying for tax-exempt status, the Treasury Department is accepting comments on proposed regulations that will...more

Update – Administering Benefits in a Post-DOMA World

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

Same-Sex Marriage in Illinois

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

IRS and DOL Guidance Clarifies Employee Benefits Impact of Supreme Court’s DOMA Ruling

Recent guidance issued by the U.S. Department of the Treasury, the Internal Revenue Service (IRS) and the Employee Benefits Security Administration (EBSA) division of the U.S. Department of Labor (DOL) provides some initial...more

Illinois Supreme Court To Consider FOIA, Due Process, Custody Hearings and Red Light Camera Ordinances as First Chicago Term Ends

On Wednesday morning, the Illinois Supreme Court allowed petitions for review in a long list of new civil cases, setting up interesting battles in the coming months over public works projects, the state Freedom of Information...more

IRS, DOL and EBSA Issue Post-DOMA Guidance Regarding Treatment of Same-Sex Spouses

The Internal Revenue Service (“IRS”), the Employee Benefits Security Administration (“EBSA”) and the Department of Labor (“DOL”) have recently provided new guidance with respect to how lawfully married same-sex spouses will...more

Federal Agencies Issue Guidance That Valid Same Sex Marriages Recognized For All Federal Tax Purposes

On August 29, 2013, the Treasury Department and the Internal Revenue Service issued a public announcement and released Revenue Ruling 2013-17 wherein it answered a number of open questions concerning the impact of the U.S....more

IRS Guidance On Same-Sex Marriage: Employee Benefit Considerations

In response to the Supreme Court decision in United States v. Windsor, 133 S. Ct. 2675 (2013), the Internal Revenue Service issued Revenue Ruling 2013-17 (Ruling) on August 29, 2013, in which the IRS set forth the following...more

Guidance on Tax Treatment of Same-Sex Marriages Takes Effect

Plan sponsors will need to take prospective and, possibly, retroactive action in order to ensure compliance with the guidance. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

How to Handle Employee Benefits with Same-Sex Marriages: BB&K's John Wahlin Looks at What Changes Should be Made in Light of the...

With this summer’s Supreme Court rulings on DOMA, the Defense of Marriage Act, and Prop. 8 allowing same-sex marriages to be recognized in states that allow them, private sector and public agency employers in California...more

The IRS Formal Guidance Recognizing Same-Sex Marriages Has Benefit and Payroll Implications for Employers

After months of speculation, on August 29, 2013, the Internal Revenue Service published formal guidance on the treatment of same-sex spouses under the Internal Revenue Code. In Revenue Ruling 2013-17, the IRS confirmed that a...more

DOMA Stricken Down: What Does This Mean For Texas Employers?

On June 26, 2013, the United States Supreme Court issued a decision in the case of Windsor v. United States holding the Federal Defense of Marriage Act (“DOMA”) unconstitutional. This decision will have implications for...more

New Guidance on Rhode Island State Tax Treatment for Same-Sex Spouses

Following up on our recent e-blast on IRS guidance re: federal taxation for same-sex spouses (link), Rhode Island’s Division of Taxation has clarified that all same-sex married couples will be treated as “married” for all...more

Treasury and IRS Issue Initial Guidance in Response to DOMA Decision

What you need to know: In response to the Supreme Court’s decision in United States v. Windsor that restricting the federal definition of marriage to heterosexual marriage is unconstitutional, the Department of the...more

IRS Provides Much Needed Clarification for Employee Benefit Plans After U.S. Supreme Court Case Strikes Down Defense of Marriage...

On August 29, 2013, IRS issued Revenue Ruling 2013-17 which clarified that for federal income tax purposes, the marital status of a same-sex couple is based on the state law or foreign law (e.g. Canada) where the marriage was...more

Important IRS Guidance on Same-Sex Marriage

Earlier this summer we sent you an Alert concerning the U.S. Supreme Court’s historic ruling (United States v. Windsor) regarding same-sex marriage. This decision declared, as unconstitutional, Section 3 of the federal...more

IRS Clarifies Some Same-Sex Marriage Issues, But Leaves Retroactive Employee Plan Relief Open

Ever since the U.S. Supreme Court struck down the central provision of the Defense of Marriage Act (DOMA) defining marriage as between a man and a woman, employee benefit plan sponsors have been seeking guidance on how to...more

U.S. Supreme Court's Decisions on DOMA Extend FMLA Definition of "Spouse" To Same-Sex Partners In States Recognizing Gay Marriage

As almost everyone knows, the U.S. Supreme Court issued two blockbuster decisions on gay marriage, U.S. v. Windsor, which struck down the Defense of Marriage Act's ("DOMA") definition of marriage for the purposes of federal...more

Time for Employers to Review Their Family Medical Leave Act Policies Following the Supreme Court's Decision to Strike Down DOMA

Employers in the District of Columbia, California, Connecticut, Delaware, Iowa, Maine, Maryland, Massachusetts, Minnesota, New Hampshire, New York, Rhode Island, Vermont, and Washington should review their Family Medical...more

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