Employee Benefits 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

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

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

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

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

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

Same-Sex Marriages and Employee Leave Entitlement After Windsor

In Windsor v. United States, No. 12-307 (June 26, 2013), the Supreme Court ruled that the section of the Defense of Marriage Act (DOMA) that required federal laws to ignore same-sex marriages that are legally entered into...more

Federal Tax Benefits Expanded to Certain Same-Sex Couples by U.S. Supreme Court

With the U.S. Supreme Court’s landmark ruling in United States v. Windsor on June 26, 2013, same–sex couples legally married in a state that recognizes same-sex marriage, and who reside in such a state, are now governed by...more

The DOMA Decision – Employee Benefit Plans Bracing for Impact

On June 26, 2013, the United States Supreme Court issued a landmark decision regarding same-sex marriage. While welcomed by proponents of marriage equality for same-sex couples, the decision left many unanswered questions...more

The Supreme Court's Decision Declaring Section 3 Of The Defense Of Marriage Act Unconstitutional Has Far-Reaching Implications For...

On June 26, 2013, in United States v. Windsor, the United States Supreme Court struck down Section 3 of DOMA, holding that it was unconstitutional to discriminate between same-sex and opposite-sex marriages for purposes of...more

Supreme Court’s Message From DOMA Ruling: Get Married!

In the wake of the Supreme Court’s recent decision in United States v. Windsor, you may have been wondering, what are all those “federal benefits now afforded to same-sex couples” that I keep hearing about? Well, one huge...more

What the Supreme Court's Defense Of Marriage Act Ruling Means For Employers

On June 26, 2013, the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act ("DOMA"), which barred federal recognition of same-sex marriages. ...more

The End of DOMA: Federal Tax and Benefits Implications

The US Supreme Court’s recent ruling in United States v. Windsor (“Windsor”) struck down key portions of the federal Defense of Marriage Act (“DOMA”) as unconstitutional. This decision will allow many same-sex spouses to...more

Defense of Marriage Act Struck Down – What it Means for Employers

The Supreme Court’s decision to strike down section 3 of the Defense of Marriage Act will have a major impact on the benefits employers provide to employees. Pending IRS guidance, employers should review benefit plans and...more

Supreme Court DOMA Decision Is Far-Reaching, but Leaves Many Unanswered Questions for Employers

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

Same-Sex Marriages and Benefit Plans After Windsor

On June 26, 2013, the Supreme Court issued its long-awaited decision in Windsor v. United States, No. 12-307. The Court ruled (in a 5-4 decision) that the section of the Defense of Marriage Act (DOMA) that required federal...more

Supreme Court Ruling on Same-Sex Marriage: Impact on Employee Benefits

The United States Supreme Court’s landmark decision on June 26, 2013 in United States v. Windsor that struck down Section 3 of the Defense of Marriage Act (DOMA) as unconstitutional has far reaching implications for employee...more

Supreme Court's DOMA Decision Affects Employers' Obligations under the FMLA

On June 26, 2013, the United States Supreme Court struck down the federal law that defined "marriage" as a legal union between one man and one woman as husband and wife, and "spouse" as a person of the opposite sex who is a...more

U.S. Supreme Court Holds DOMA Unconstitutional: Broad Impact on Retirement Plans, Health and Welfare Plans, and Payroll...

On June 26, 2013, the Supreme Court issued a ruling in U.S. v. Windsor concerning same-sex marriage. This WSGR Alert covers the impact of the ruling on employee benefit plans and provides action items for employers....more

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