News & Analysis as of September 25, 2024

Internal Revenue Service

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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 -

Return to Windsor: A Novel Tax Code Correction

Lewitt Hackman on 8/1/2017

Here’s the next chapter in the saga known as Edith Schlain Windsor v. The United States of America. (For a quick recap, please read Tax & Estate Planning – Small Win for Same Sex Couples?). Two representatives of the state...more

IRS Guidance on Employee Benefits Implications of Supreme Court Obergefell Decision on Same-Sex Marriage

McDermott Will & Emery on 1/26/2016

The Internal Revenue Service (IRS) recently issued Notice 2015-86, which provides some additional clarification, in the form of questions and answers, on the treatment of same-sex spouses under tax-qualified retirement plans...more

Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?

Proskauer - Employee Benefits & Executive... on 1/18/2016

Following the Supreme Court’s 2013 decision in U.S. v. Windsor (in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional), one of the questions facing sponsors of...more

Treasury and the IRS Issue Proposed Regulations Implementing Supreme Court Same-Sex Marriage Ruling

Franczek P.C. on 10/29/2015

In recent guidance, the Department of Treasury and the IRS issued proposed rules that clarify under the Internal Revenue Code (Code) that the terms “spouse” and “husband” and “wife” refer to individuals who are lawfully...more

IRS Issues Proposed Regulations to Accommodate Obergefell

Proskauer - Employee Benefits & Executive... on 10/27/2015

On October 21, 2015, the IRS issued proposed regulations to clarify the treatment of same-sex spouses for federal tax purposes. By way of background, in 2013, the United States Supreme Court held in United States v. Windsor...more

Employment Law - July 2015

Manatt, Phelps & Phillips, LLP on 7/13/2015

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

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

Parker Poe Adams & Bernstein LLP on 7/6/2015

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

Update on Same-Sex Employee Benefits

Butler Snow LLP on 9/11/2014

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

IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses

Stinson - Benefits Notes Blog on 6/12/2014

Employers have been considering the impact on benefit programs, including the qualified retirement plans, of the U.S. Supreme Court’s decision recognizing the validity of same sex marriages. In September, 2013, the IRS issued...more

IRS Provides Guidance on Retroactivity of DOMA Decision for Qualified Retirement Plans

King & Spalding on 6/9/2014

The Internal Revenue Service (IRS) recently issued Notice 2014-19 and related answers to FAQs, which give plan sponsors additional guidance on how the Supreme Court's decision last June in U.S. v. Windsor applies...more

New IRS Guidance on Same-Sex Marriages and Retirement Plans Requires Action by Employers

Bradley Arant Boult Cummings LLP on 5/21/2014

The Treasury Department and Internal Revenue Service (“IRS”) have issued Notice 2014-9 (the “Notice”) and related Frequently Asked Questions (“FAQs”) providing much anticipated guidance on the application of the Supreme...more

New IRS Rules on Same Sex Marriages and How the Rules Affect Employer-Sponsored Retirement Plans

Baker Donelson on 4/25/2014

In the U. S. Supreme Court's decision in United States v. Windsor (Windsor), the Court held that, for federal purposes, Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. Although the dispute in the Windsor...more

New IRS Guidance Relating to Same-Sex Spouses and Qualified Retirement Plan Benefits

Proskauer - Employee Benefits & Executive... on 4/16/2014

Shortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the IRS announced that same-sex marriages will be recognized for federal tax...more

Retirement Plan Amendment Requirements Post-Windsor

Mintz - Employment, Labor & Benefits... on 4/14/2014

The recent release of Notice 2014-19 and IRS FAQs provide some initial pieces of the guidance that the IRS first promised in September 2013 regarding administrator obligations when amending employee benefit plans to account...more

IRS Releases Guidance on Application of Windsor to Retirement Plans

Parker Poe Adams & Bernstein LLP on 4/14/2014

Last week, the IRS released Notice 2014-19, which provides guidance on the application to retirement plans of the Supreme Court’s decision in United States v. Windsor, which found Section 3 of the Defense of Marriage Act...more

IRS Releases Further Guidance for Retirement Plans on Treatment of Same-Sex Spouses

Pillsbury Winthrop Shaw Pittman LLP on 4/11/2014

In IRS Notice 2014-19 and accompanying FAQs, the Internal Revenue Service (“IRS”) issued long-awaited guidance addressing the treatment of same-sex spouses under qualified retirement plans such as 401(k) and defined benefit...more

IRS Issues Guidance on Recognition of Same-Sex Marriage Under Tax-Qualified Retirement Plans

McCarter & English, LLP on 4/11/2014

On April 4, 2014, the Internal Revenue Service issued Notice 2014-19 providing guidance on the application of the U.S. Supreme Court’s decision in United States v. Windsor (“Windsor”) to tax-qualified retirement plans (such...more

IRS Releases Guidance for Effective Date of Same-Sex Spousal Retirement Rights

Morgan Lewis on 4/10/2014

Plan sponsors now know how and by when retirement plans must comply with the U.S. Supreme Court’s decision in Windsor. The IRS has released its long-awaited guidance on the effective date by which qualified retirement...more

The ERISA Litigation Newsletter - February 2014

Proskauer Rose LLP on 2/24/2014

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

Same-Gender Marriage Implications for Employee Benefit Plans

Poyner Spruill LLP on 1/14/2014

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

IRS Releases FAQs on Cafeteria Plan Benefits for Same-Sex Spouses Post-DOMA

Goodwin on 1/10/2014

The Internal Revenue Service has released a series of FAQs to answer several outstanding questions following the U.S. Supreme Court’s ruling in Windsor, which struck down Section 3 of the Defense of Marriage Act. The most...more

Brindisi Tax Academy -- 2013 Year-End Tax Update

Cozen O'Connor on 1/7/2014

I. A Look Back At 2013 Tax Matters, “Gangnam Style” - A. Some Random Observations. - 1. When we penned last year’s Update for you, dear reader, this fair country of ours stood six feet from the edge of the “...more

Monthly Benefits Update - December 2013

Franczek P.C. on 1/7/2014

The following are the most significant employee benefits-related legal developments that occurred in December of 2013. At the beginning of 2013, after considering feedback from our clients and contacts who work in the...more

Latest Post-Windsor Guidance from IRS Addresses Issues for Cafeteria Plans, Flexible Spending Accounts, and Health Savings...

Epstein Becker & Green on 12/23/2013

In its latest addition to guidance concerning the effects of the U.S. Supreme Court's decision in United States v. Windsor, the Internal Revenue Service ("IRS") has issued Notice 2014-1 to address certain issues relating to...more

IRS Issues Welfare Plan Guidance for Same-Sex Spouses in View of DOMA Ruling

Ballard Spahr LLP on 12/20/2013

The Internal Revenue Service has published a new notice that addresses specific questions on how the U.S. Supreme Court’s decision in U.S. v. Windsor, recognizing same-sex marriage, affects elections and contributions under...more

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