News & Analysis as of September 20, 2024

Consolidated Omnibus Budget Reconciliation Act

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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 -

Windsor & DOMA: Issues for Cross-Border Employers

Fisher Phillips on 10/2/2013

On June 26, 2013, the U.S. Supreme Court ruled in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (“DOMA”), which defined “marriage” as strictly between opposite-sex couples and “spouse” as referring only to a...more

IRS Provides Much Needed Clarification for Employee Benefit Plans After U.S. Supreme Court Case Strikes Down Defense of Marriage...

Dickinson Wright on 9/12/2013

On August 29, 2013, IRS issued Revenue Ruling 2013-17 which clarified that for federal income tax purposes, the marital status of a same-sex couple is based on the state law or foreign law (e.g. Canada) where the marriage was...more

A Review Of The Supreme Court’s 2012-2013 Term

Franczek P.C. on 7/23/2013

As the United States Supreme Court’s 2012-2013 term drew to a close at the end of June, commentators observed a continuing gradual but perceptible shift to the right by the Court. The Roberts Court is generally viewed as...more

The Supreme Court’s DOMA Decision: What Does it Mean for Employee Benefit Plans?

Fenwick & West LLP on 7/16/2013

On June 26, 2013, in U.S. v. Windsor, the United States Supreme Court struck down the portion of the Defense of Marriage Act (“DOMA”) that defined marriage as a legal union between one man and one woman. This decision will...more

Ramifications of the Overturning of DOMA on Employee Benefit Plans

Morrison & Foerster LLP on 7/16/2013

On June 26, 2013, the United States Supreme Court overturned Section 3 of the Defense of Marriage Act (“DOMA”), which required the federal government to deny married same-sex couples the rights and benefits provided to...more

Supreme Court Finds DOMA to Be Unconstitutional -- Impact on Employers Explained

Foley Hoag LLP on 7/5/2013

On June 26, 2013, a majority of the Supreme Court held in United States v. Windsor that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage for purposes of federal law as the union of a man and a woman, is...more

UPDATE - Same-Sex Marriage Cases: Immediate Impact on Benefit Plans

Davis Wright Tremaine LLP on 7/1/2013

On June 26, 2013, the Supreme Court issued its landmark ruling in Windsor v. United States holding that same-sex marriages valid under state law are now recognized at the federal level, thereby transforming the treatment of...more

U.S. Supreme Court Rules Section 3 of DOMA is Unconstitutional: What Should Employee Benefit Plan Sponsors and Administrators Be...

K&L Gates LLP on 7/1/2013

The Defense of Marriage Act (DOMA) provides a single definition of marriage, as between one man and one woman, for purposes of all federal laws, including the Internal Revenue Code and ERISA....more

Supreme Court’s DOMA Ruling: Employee Benefit Plan, Tax, and Employment Considerations

Morgan Lewis on 7/1/2013

Court's holding makes federal benefits and tax advantages available to same-sex couples but raises further questions. On June 26, the U.S. Supreme Court issued its long-awaited decision in United States v. Windsor,...more

U.S. Supreme Court Ruling: Defense of Marriage Act ("DOMA")

Winstead PC on 6/28/2013

While the U.S. Supreme Court(the “Court”) ruled section 3 of the Defense of Marriage Act (“DOMA”) unconstitutional, that does not mean that the changes for human resources departments and employee benefits plans can be...more

Supreme Court Decisions on Same Sex Marriage To Impact Business Entities, Employers and Individuals

Genova Burns LLC on 6/26/2013

Today’s Supreme Court decisions will have a major impact upon business entities, employers and individuals in New York, New Jersey, and several other states including California, due to the change of the definitions of...more

The ERISA Litigation Newsletter - June 2013

Proskauer Rose LLP on 6/7/2013

Our articles this month focus on health care reform. First, Jim Napoli and Brian Neulander comment on the potential for litigation under the Affordable Care Act's (ACA's) whistleblower protections and ERISA Section 510 as a...more

U.S. Supreme Court Hears DOMA Case—Now What?

Ogletree, Deakins, Nash, Smoak & Stewart,... on 4/4/2013

Last week, the U.S. Supreme Court heard oral arguments in United States v. Windsor, 12-307, a case that raises the question of whether the Defense of Marriage Act (DOMA) is constitutional. Among the various groups that are...more

Supreme Court Review of Same-Sex Marriage Cases Could Require Significant Changes to Employee Benefits

Snell & Wilmer on 2/20/2013

In our 2012 End of Year Plan Sponsor “To Do” Lists, we indicated that there was a strong possibility that the Supreme Court would grant certiorari this term in a series of cases challenging Section 3 of the Defense of...more

Domestic Partner and Same-Sex Marriage Laws: Approval of Washington Marriage Equality Act and Impact on Employee Benefits

Davis Wright Tremaine LLP on 11/13/2012

On Nov. 6, 2012, Washington voters approved same-sex marriage in Washington state. This advisory explains the impact of this new law on employee benefit plans and procedures, and revisits the treatment of employee benefits...more

Domestic Partner and Same-Sex Marriage Laws in Washington: Marriage Equality Act and Employee Benefits

Davis Wright Tremaine LLP on 6/8/2012

On Feb. 13, 2012, Gov. Christine Gregoire signed SB 6239 legalizing same-sex marriage in Washington state. SB 6239 is often referred to as the Marriage Equality Act, and builds on the foundations set by the “everything but...more

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