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Benefit Plan Sponsors › Internal Revenue Service › US v Windsor

King & Spalding

How Does the Supreme Court’s Obergefell Decision Affect Your Employee Benefit Plans?

King & Spalding on

The short answer: No plan amendments are required, but certain plan amendments and operational changes are permitted, and certain operational changes may be required....more

Parker Poe Adams & Bernstein LLP

Same-Sex Marriage Ruling - What Does It Mean for Employee Benefit Plans?

Parker Poe Adams & Bernstein LLP on

In a 5-4 decision announced last Friday, the U.S. Supreme Court held in Obergefell v. Hodges that all states are required to recognize same-sex marriages. This ruling follows the Supreme Court’s 2013 decision in U.S. v....more

Foley & Lardner LLP

IRS Guidance on Windsor Decision May Require End-of-Year Amendments for Qualified Retirement Plans

Foley & Lardner LLP on

Earlier this year, the IRS published updated guidance on the application of the Supreme Court’s decision in United States v. Windsor to qualified retirement plans. In Windsor, the Court held that the Defense of Marriage Act’s...more

Patterson Belknap Webb & Tyler LLP

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

Patterson Belknap Webb & Tyler LLP on

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

Proskauer - Employee Benefits & Executive...

More Post-Windsor Guidance from the IRS Relating to Benefits for Same-Sex Spouses: Cafeteria Plan Changes, Flexible Spending...

Proskauer - Employee Benefits & Executive... on

Prior to the U.S. Supreme Court’s Windsor decision that repealed Section 3 of the federal Defense of Marriage Act (DOMA), same-sex spouses were not recognized as spouses for federal tax and benefits purposes.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

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