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The Impact Of Obergefell On Employee Benefits

Prior to the Obergefell decision, the U.S. Supreme Court, in U.S. v. Windsor, struck down Section 3 of the Defense of Marriage Act (DOMA), which mandated that federal laws only recognize opposite-sex marriages. As a result of...more

Employee Benefits After Obergefell

In a historic decision, the United States Supreme Court in Obergefell v. Hodges recently held that the Fourteenth Amendment of the United States Constitution requires all jurisdictions in all fifty states to: (1) license a...more

Revisit employment policies in light of Supreme Court’s same-sex marriage ruling

Since December 2013, when the U.S. District Court for the District of Utah concluded that Utah’s definition of marriage as the union between only a man and a woman was unconstitutional, the validity of same-sex marriage has...more

Supremes Tell States Gay Marriage is Legal

Recently, the U.S. Supreme Court struck down state laws the prohibit gay marriage in Obergfell v. Hodges, No. 14-556 (June 26, 2015), First, the Court held that the Fourteenth Amendment requires a State to license a marriage...more

Health and Welfare Benefits for Same-Sex Spouses after Obergefell: A New Mandate for Employers?

After last month’s decision by the U.S. Supreme Court in Obergefell v. Hodges, employee benefit plan sponsors may wonder whether Obergefell affirmatively imposes an obligation for employers to provide health, life,...more

SEC Interpretive Release on the Terms “Spouse” and “Marriage”

In another federal action that employers need take note of, last week the U.S. Securities Exchange Commission (SEC) issued its “Commission Guidance Regarding the Definition of the Terms ‘Spouse’ and ‘Marriage’ Following the...more

So Same-Sex Marriage Is Legal … Now What? Important Decisions Employers Face Now

In Obergefell v. Hodges, the U.S. Supreme Court held that the 14th Amendment to the Constitution requires all 50 states to license marriages between same-sex couples and to recognize same-sex marriages performed out-of-state....more

SCOTUS Alert: Same-Sex Marriage is a Go, and ACA Stays Alive

Two big decisions in two days from the Supreme Court. Read on for details. Same-Sex Marriage is a Go! Today, the United States Supreme Court issued a monumental decision in Obergefell, et al. v. Hodges, et al.; Case No....more

The U.S. Supreme Court Finds a Constitutional Right to Same-Sex Marriage: Implications for Employee Benefit Plan Sponsors

On June 26, 2015, the U.S. Supreme Court issued a historic decision in Obergefell v. Hodges, holding that the Fourteenth Amendment’s Due Process and Equal Protection Clauses require states to allow same-sex marriage and to...more

Paying Child Support: Are Your New Hires Being Honest?

Knowing that his old high school friend Iman Dedbeet had just been taken to the cleaners by his ex-wife Goldilocks in a nasty divorce, Johnny Clueless decided to help Iman out by hiring him as his general sales manager at...more

Same - Sex Marriage and the Workplace

Alabama's recent news headlines have been dominated by the subject of same-sex marriage. There are very strong opinion on both sides of the issue, and Alabama has now joined the long list of states involved in litigation...more

In Florida, Recognition of Same-Sex Marriage Will Impact Employers

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

How Does Arizona Same Sex Marriage Impact HR?

On Friday October 17, 2014, same sex marriages became legal in Arizona. What are the changes that Arizona employers and their HR professionals need to be aware of? 1. The definition of spouse in employee manuals and...more

SPECIAL BENEFITS: Employers can pay adoption expenses for their employees

Almost 40 years ago now, a young mother had the courage to give me up for adoption to my parents who could not themselves have children. All of my life, I have reaped the almost-unbelievable benefits of my biological mother’s...more

More Post-Windsor Tax Guidance: IRS Issues Letter Outlining Steps for Individuals to Obtain Tax Refunds for Same-Sex Spousal...

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

IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses

Employers have been considering the impact on benefit programs, including the qualified retirement plans, of the U.S. Supreme Court’s decision recognizing the validity of same sex marriages. In September, 2013, the IRS issued...more

PA Overturns Same-Sex Marriage Ban – Employers Face Significant Changes in Employee Benefits and Leave Administration

As a result of the same-sex marriage ban in Pennsylvania being overturned and recent IRS guidance, employers need to be aware of – and immediately implement – significant changes in employee benefit programs and Family and...more

New IRS Guidance on Same-Sex Marriages and Retirement Plans Requires Action by Employers

The Treasury Department and Internal Revenue Service (“IRS”) have issued Notice 2014-9 (the “Notice”) and related Frequently Asked Questions (“FAQs”) providing much anticipated guidance on the application of the Supreme...more

New IRS Guidance Regarding Same-Sex Spouses: Employer Action Needed

On June 26, 2013, the U.S. Supreme Court, in the landmark case, United States v. Windsor, found the provisions of that portion of the “Defense of Marriage Act” (“DOMA”) which provided that only opposite-sex individuals could...more

How The Windsor Decision Applies To Retirement Plans

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

IRS Guidance On Same-Gender Marriage - What Actions Should Plan Sponsors Take Now

Following the Supreme Court’s decision in United States v. Windsor, the IRS announced in Revenue Ruling 2013-17 that lawfully married same-sex couples would be treated as married for all Internal Revenue Code purposes. On...more

New IRS Guidance Establishes When Retirement Plans Must Be Amended To Provide Retirement Benefit Rights To Same-Sex Spouses

Following the U.S. Supreme Court's decision in United States v. Windsor on June 26, 2013, the Internal Revenue Service (“IRS”) stated that qualified retirement plans (e.g., profit-sharing, 401(k), pension plans, etc.) must...more

IRS Provides Guidance Regarding Same Sex Spouses and Deadline to Amend Qualified Retirement Plans to Comply with Windsor Decision

On April 4, 2014, the Internal Revenue Service (the “IRS”) issued Notice 2014-19 (the “Notice”), which provides guidance regarding the application to qualified retirement plans of the U.S. Supreme Court’s decision in United...more

New IRS Guidance Relating to Same-Sex Spouses and Qualified Retirement Plan Benefits

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

IRS Issues Windsor Guidance For Qualified Retirement Plans

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

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