News & Analysis as of September 18, 2024

Employee Retirement Income Security Act (ERISA)

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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 -

Developments Impacting Benefits for Same-Sex Spouses

McDermott Will & Emery on 8/29/2014

As federal and state agencies and courts further examine the implications of the Supreme Court of the United States’ ruling on same-sex marriage in U.S. v. Windsor, the laws and regulations governing employee benefits for...more

Obama Administration Announces Proposed Rule Extending FMLA Leave Rights for Same-Sex Couples

Franczek P.C. on 6/20/2014

President Obama plans to announce today a proposed rule that would allow an employee to take FMLA leave to care for a same-sex spouse, regardless of whether the employee lives in a state that recognizes their marital status. ...more

Update – Administering Benefits in a Post-DOMA World

Miller & Martin PLLC on 12/3/2013

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

New Guidance Issued On Same-Sex Marriage Impact On Benefit Plans

Polsinelli on 11/22/2013

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

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

Bracewell LLP on 10/15/2013

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

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

McDermott Will & Emery on 10/1/2013

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

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

Miller & Martin PLLC on 9/24/2013

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

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

Sheppard Mullin Richter & Hampton LLP on 9/20/2013

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

Impact of DOMA Ruling on Employers and Individuals

Baker Donelson on 7/15/2013

In the recently-issued opinion in United States v. Windsor, the Supreme Court has ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional as a violation of the Equal Protection Clause of the...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

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 Decides the Fate of Same-Sex Marriages

Littler on 6/28/2013

On June 26, 2013, the Supreme Court issued its long-awaited decisions in two same-sex marriage cases. In Hollingsworth v. Perry, No. 12-144, the Court ruled that the proponents of a popular voter initiative that reversed...more

Love Is Love, But in Light of DOMA Employers Should Adjust Health, Retirement, and Tax Planning

JD Supra Perspectives on 6/26/2013

Now that they Supreme Court has ruled, in a common refrain heard on Twitter today, that love is love is love, what does this actually mean going forward? And, specifically, we asked attorneys writing on JD Supra to tell us...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

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

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