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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
What you need to know:
As the result of the Supreme Court’s recent decision in United States v. Windsor and a subsequent ruling by the IRS, same-sex couples who are legally married in a jurisdiction that recognizes...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
The Ohio Department of Taxation (the "Department") has issued guidance that it will require married same-sex couples who file joint federal income tax returns to file Ohio income tax returns using a "single" filing status. On...more
Recently, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act (DOMA), which, for federal purposes, defined marriage as between one man and one woman. United States v. Windsor, 570 U.S. ____...more
The New Jersey Supreme Court’s recent decision to legalize same-sex marriage will have an impact on several federal and state employment statutes. In September 2013, New Jersey Superior Court Judge Mary Jacobson ruled in...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
The Internal Revenue Service and Department of Labor have issued recent guidance to clarify the impact of the U.S. Supreme Court’s ruling in U.S. v. Windsor. The new guidance addresses some of the implications of the federal...more
The Internal Revenue Service (“IRS”) and Department of Labor (“DOL”) recently issued highly anticipated guidance regarding the impact of United States v. Windsor , 133 S. Ct. 2675 (2013) – in which the United States Supreme...more
Employers extending benefit coverage to employees’ same-sex spouses and partners should review their payroll procedures to ensure that such coverages are properly taxed for federal income and FICA tax purposes. Employers...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
Employers with benefit plans governed by ERISA should be aware that the U.S. Department of Labor (“DOL”) has issued guidance with respect to the eligibility of individuals in same-sex marriages. Spousal eligibility for...more
The recent United States Supreme Court ruling in United States v. Windsor invalidated Section 3 of the Defense of Marriage Act, which had defined marriage as a union between a man and a woman. The ruling greatly expands the...more
Following the historic ruling on the Defense of Marriage Act (DOMA) in June by the US Supreme Court permitting same-sex marriage, New Jersey appears to be the latest state to follow suit. On September 27, 2013, a New Jersey...more
On September 23, 2013, the Internal Revenue Service (IRS) released Notice 2013-61, which provides optional administrative procedures that employers may use to correct overpayments of employment taxes paid for 2013 and prior...more
On September 23, the Internal Revenue Service released Notice 2013-61, which provides special rules for those making claims for refunds or adjustments of Federal Insurance Contributions Act (FICA) taxes and federal employment...more
In a notice issued this week (Notice 2013-61), the IRS established special procedures for employees with same-sex spouses and their employers to correct overpayments of income and FICA taxes attributable to the employees’...more
The U.S. Supreme Court’s decision in U.S. v. Windsor changed the tax treatment of benefits provided to legally married same-sex spouses and their dependents. Prior to the Windsor decision, employers were required to treat any...more
On September 18, 2013, the United States Department of Labor ("DOL") issued EBSA Technical Release 2013-04 ("Release"), which provides that same-sex couples who enter into marriages in jurisdictions that recognize such...more
As we previously reported, in United States v. Windsor, 133 S. Ct. 2675 (2013), the U.S. Supreme Court held section 3 of the Defense of Marriage Act to be unconstitutional. Section 3 of the Defense of Marriage Act provides...more
As promised, the Internal Revenue Service has prescribed special procedures that employers may use in order to retroactively correct FICA withholding and payment following the Supreme Court's decision earlier this year in...more
On June 26, 2013, the United States Supreme Court held that Section 3 the Defense of Marriage Act (DOMA), which prevented the federal government from recognizing state-granted same-sex marriages, was unconstitutional because...more