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Defense of Marriage Act › Employee Benefits › Department of Labor (DOL)

The Defense of Marriage Act (DOMA) is a United States federal statute enacted in 1996 which defines marriage as a union exclusively between a man and woman for the purposes of federal programs and benefits. In... more +
The Defense of Marriage Act (DOMA) is a United States federal statute enacted in 1996 which defines marriage as a union exclusively between a man and woman for the purposes of federal programs and benefits. In addition, DOMA provides that individual states are not required to recognize marriages between gays and lesbians who are legally married in other states. less -
Manatt, Phelps & Phillips, LLP

Employment Law - July 2015

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The Impact of National Same-Sex Marriage for Employers - Why it matters: How will employers feel the impact of the U.S. Supreme Court’s decision in Obergefell v. Hodges? The landmark ruling that the Fourteenth...more

Butler Snow LLP

Update on Same-Sex Employee Benefits

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In recent months employers around the country, have been scrambling to keep up with developments with respect to the evolving rights of employees in same-sex relationships. This articles touches on some recent guidance in...more

Benesch

DOL Wants FMLA to Cover Same-Sex Couples

Benesch on

The U.S. Department of Labor (DOL) is seeking to extend coverage of the federal Family and Medical Leave Act (FMLA) to same-sex couples following a Supreme Court ruling that federal benefits cannot be limited based on a...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - February 2014

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The employee benefits issues to be considered by the U.S. Supreme Court continue to be of great significance to plan sponsors and fiduciaries. This month we review the Court's employee benefit decisions from 2013 and also...more

Poyner Spruill LLP

Same-Gender Marriage Implications for Employee Benefit Plans

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In the summer of 2013, the Supreme Court issued a decision in U.S. v. Windsor, striking down a key provision of the Defense of Marriage Act (DOMA) and eliminating the requirement that federal law recognize only marriages...more

Miller & Martin PLLC

Update – Administering Benefits in a Post-DOMA World

Miller & Martin PLLC on

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

Akerman LLP

Employee Benefits Update: 2013 Year End Plan Tasks

Akerman LLP on

As we approach the end of the year, employers and plan sponsors of qualified retirement plans and health and welfare plans should take time to meet various upcoming deadlines. Failure to comply with the deadlines may result...more

Fisher Phillips

Benefits Update, No. 4, November 2013: The World Post-Windsor: Rethinking Benefit And Leave Policies For Same-Sex Spouses

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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

Proskauer Rose LLP

The ERISA Litigation Newsletter - October 2013

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This month we return to the age-old question – "What makes someone a fiduciary?" As Nicole Eichberger explains, the Seventh Circuit reminded us that the meaning of a "functional fiduciary" depends on exercise/conduct in...more

Bracewell LLP

Supreme Court strikes down Defense of Marriage Act: What are the changes for employers?

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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

McDermott Will & Emery

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

McDermott Will & Emery on

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

Dechert LLP

Still Tied Up In Knots - IRS and DOL Guidance on Same-Sex Marriage Following Supreme Court’s Windsor Decision

Dechert LLP on

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

Baker Donelson

Same Gender Spouses – The IRS and Department of Labor Now Agree

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In Revenue Ruling 2013-17 (Ruling), the IRS stated that for purposes of federal tax laws, same-gender couples who have been legally married in a jurisdiction (domestic or foreign) that allows same-gender marriage will be...more

Miller & Martin PLLC

How to Administer Benefits, Leave, and Taxes in a “Post-DOMA” World

Miller & Martin PLLC on

Well, our title is a bit provocative in that not all of your “post-DOMA” questions have yet been answered by the IRS (who defines “spouse” for purposes of employee benefits under ERISA as well as taxation under the Internal...more

Sheppard Mullin Richter & Hampton LLP

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

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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

Ballard Spahr LLP

U.S. Department of Labor Follows IRS Ruling on Recognition of Same-Sex Marriage

Ballard Spahr LLP on

The U.S. Department of Labor (DOL) yesterday announced that same-sex couples legally married in a jurisdiction that recognizes their marriage will be treated as married for purposes of the Employee Retirement Income Security...more

Proskauer - Employee Benefits & Executive...

U.S. Department of Labor Announces a “Place of Celebration” Rule in Implementing the U.S. Supreme Court’s DOMA Decision With...

Proskauer - Employee Benefits & Executive... on

A few weeks after the Internal Revenue Service (IRS) stated that it will apply a “place of celebration” rule in recognizing same-sex spouses for purposes of the Internal Revenue Code (including with respect to employee...more

Stinson - Benefits Notes Blog

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

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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

Proskauer Rose LLP

The ERISA Litigation Newsletter - September 2013

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Editor's Overview - Health care issues make the headlines once again in this month's ERISA Litigation Newsletter. Tzvia Feiertag first provides practical and timely tips for insured ERISA health plan sponsors on...more

Best Best & Krieger LLP

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...

Best Best & Krieger LLP on

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

McAfee & Taft

EmployerLINC Employment Law Update - FMLA leave and same-sex spouses

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After the U.S. Supreme Court handed down its decision regarding same-sex marriages in United States v. Windsor this summer, a number of governmental agencies charged with administering employment laws have issued explanations...more

Snell & Wilmer

Agencies Issue Guidance on Same-Sex Marriage Impacting Employee Benefits

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On June 26, 2013, the United States Supreme Court, in United States v. Windsor, held that Section 3 of the Defense of Marriage Act (“DOMA”) is unconstitutional as a deprivation of the equal liberty of persons that is...more

Baker Donelson

Time to Do Something About It: Governmental agencies issue revised policies in light of Windsor decision

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Earlier this month, we blogged that it was “Time for Employers to Review Their Family Medical Leave Act Policies Following the Supreme Court’s Decision to Strike Down DOMA.”....more

Ervin Cohen & Jessup LLP

Department of Labor Extends FMLA to Same-Sex Marriage

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The U.S. Department of Labor (DOL) recently issued a regulatory guidance confirming that same-sex married couples are entitled to the same benefits of the Family and Medical Leave Act (FMLA) as more traditional heterosexual...more

BakerHostetler

ALERT! The DOL Takes Its First Step Toward Extending Rights for Same-Sex Spouses

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Critical employment policies and benefits can depend on whether an employee has a “spouse,” but just who is legally considered a “spouse” has evolved significantly....more

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