Domestic Partnership

News & Analysis as of

Employee Benefits Developments - July 2015

Second Circuit Holds That Posthumous QDROs Are Valid. Yale-New Haven Hospital brought an action in federal court to resolve competing claims by a former spouse of a deceased participant and the deceased participant’s...more

Employee Benefits After Obergefell

In a historic decision, the United States Supreme Court in Obergefell v. Hodges recently held that the Fourteenth Amendment of the United States Constitution requires all jurisdictions in all fifty states to: (1) license a...more

Domestic Partnership Agreements: The Home and Joint Expenses

Partners may acquire a home together, and they may contribute different amounts toward the purchase price. During their relationship, they may contribute different amounts toward improvements, the mortgage, insurance, and...more

The Effect of Obergefell v. Hodges for Same-Sex Couples

issued on the second-to-last decision day of the term, and provides that same-sex couples have had a constitutional right to marry since at least the passage of the Fourteenth Amendment. This ruling may come as a surprise to...more

U.S. Supreme Court Strikes Down State Laws Banning Same-Sex Marriage - Same-Sex Couples Should Review Their Estate Planning...

The recent U.S. Supreme Court decision in Obergefell v. Hodges, 135 S.Ct. 1039 (June 26, 2015),answered definitively the lingering questions following the Court’s decision last year in Windsor about whether states could...more

New Oregon Law Mandates Sick Leave Policy for Most Employers - Oregon Enacts Mandatory Paid Sick Leave Effective Jan. 1, 2016

On June 23, 2015, Oregon Gov. Kate Brown signed into law Senate Bill 454, which mandates statewide mandatory paid or unpaid sick leave for virtually all Oregon workers. Oregon joins California, Connecticut and Massachusetts...more

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

On June 26, 2015, in Obergefell v. Hodges, the Supreme Court of the United States determined that it is unconstitutional for a state to ban same-sex couples from exercising the fundamental right to marry. As a result of this...more

The Supreme Court’s Gay Marriage Decision - Potential Impact on the Workplace

In its recent landmark Obergefell decision, the United States Supreme Court held that same-sex couples have a constitutional right to marry in all states. Many employers will have to decide whether to continue benefits for...more

HIPAA Considerations In The Event Of Employee Death or Incapacitation

The Health Insurance Portability and Accountability Act of 1996, otherwise known as HIPAA, acts in part to provide federal protection for identifiable health information retained by covered entities, which includes most...more

Tax Talk -- Volume 7, No. 3 -- November 2014

In This Issue: - IRS Clarifies Deadline for Correcting Withholding Documentation - Consent Payment Modifying Contingent Payment Debt Instrument Must be Tested for Significance - IRS Concludes Correction of Error...more

What Is The Status Of Domestic Partnership Benefits On A Federal Level Post-Windsor?

Before the United States Supreme Court struck down the Defense of Marriage Act (“DOMA”) in United States v. Windsor, the federal definition of “marriage” was limited to that between a man and a woman. For that reason,...more

Washington State Same-Sex Registered Domestic Partnerships Automatically Convert to Lawful Marriages on June 30, 2014

On June 30, 2014, same-sex domestic partnerships registered with the Washington Secretary of State will automatically convert to lawful marriages, unless one of the partners is age 62 or older, or the domestic partners have...more

Equal Tax Treatment for Same-Sex Couples in the Wake of Recent Supreme Court Ruling and IRS Guidance

Same-sex marriages now are being recognized under federal tax law for the first time. In June 2013, the Supreme Court released its decision in United States v. Windsor, 530 U.S. 12 (2013), declaring Section 3 of the federal...more

Federal District Court (In Its Capacity As An Employer) Must Reimburse Employee for the Cost of Health Benefits for her Same-Sex...

The Ninth Circuit Judicial Council, an administrative body that reviews decisions of the court’s chief judge, recently weighed in on an issue involving same-sex domestic partner health benefits in the post-Windsor world. The...more

New IRS Guidance on Same-Sex Spouses and Cafeteria Plans

Action by December 31st Required for Safe Harbor - Yesterday, the IRS issued specific guidance on how employers can address issues arising from the change in tax treatment for same-sex spouses under cafeteria plans. ...more

New California Law Affects State Taxation of Employer Tax Gross-Ups for Domestic Partners

The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California...more

IRS Guidance On Same-Sex Marriage: Employee Benefit Considerations

In response to the Supreme Court decision in United States v. Windsor, 133 S. Ct. 2675 (2013), the Internal Revenue Service issued Revenue Ruling 2013-17 (Ruling) on August 29, 2013, in which the IRS set forth the following...more

Revenue Ruling Confirms that IRS Will Recognize Same-Sex Marriages, But Not Civil Unions or Registered Domestic Partnerships

The recent U.S. Supreme Court decision inUnited States v. Windsor overturning Section 3 of the Defense of Marriage Act (DOMA) raised several questions regarding the federal tax treatment of same-sex couples. (See Holland &...more

The Supreme Court Said We're Married … Now What?

We recently sent an E-Alert on what the recent Supreme Court same-sex marriage decisions mean for employers, but what do those decisions mean for the couples themselves in terms of employer and tax benefits?...more

United States State Department Announces Visas for Same-Sex Spouses Are Now Available

On June 26, 2013, the Supreme Court found Section 3 of the Defense of Marriage Act (DOMA) unconstitutional, and we reported in our client alert of July 12, 2013 on implementation of the decision by United States Citizenship...more

U.S. v. Windsor

Last month, the Supreme Court declared unconstitutional the Defense of Marriage Act's requirement that only opposite-sex marriages may be recognized for federal law purposes. The Court's decision became effective July 21,...more

How Domestic Partners Can Hold Title to Property in Arizona

In today’s world, fewer marriages exist and more people are cohabitating in committed relationships for various reasons. Arizona’s community property laws do not apply to the ownership of real property between...more

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

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

Q&A on Employee Benefits After the Supreme Court’s Ruling that DOMA is Unconstitutional

The US Supreme Court has ruled that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage for federal law purposes to mean opposite-sex marriage, is unconstitutional (United States v. Windsor, 2013 WL...more

Ramifications of the Overturning of DOMA on Employee Benefit Plans

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

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