Employee Benefits for Same-Sex Couples: What Your Nonprofit Needs to Know

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In this presentation:

- United States v. Windsor

- IRS Revenue Ruling 2013-17

- IRS FAQs

- IRS Notice 2013-61

- Correction of employment tax overpayments for health and other fringe benefits

- IRS FAQs

- DOL Technical Release 2013-04

- Other Health and Welfare Benefit Implications

- Family & Medical Leave Act (FMLA)

- Excerpt from: IRS Revenue Ruling 2013-17 For federal tax purposes:

- “Marriage” includes two individuals of the same sex, provided those individuals are lawfully married under state law (or the laws of a territory or foreign jurisdiction).

- A same-sex marriage sanctioned under the laws of the state or territory in which it was performed will be recognized, even if the married couple lives in a state that does not recognize same-sex marriage.

Please see full presentation below for more information.

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Topics:  DOL, DOMA, Employee Benefits, FMLA, Health and Welfare Plans, Income Taxes, IRS, Same-Sex Marriage, SCOTUS, Tax Benefits, US v Windsor

Published In: Civil Rights Updates, Health Updates, Labor & Employment Updates, Nonprofits Updates, Tax Updates

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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