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Income Taxes › Employee Benefits › Consolidated Omnibus Budget Reconciliation Act

Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect... more +
Income taxes are taxes that are collected on the individual earnings of persons or entities. Depending on the jurisdiction, income taxes are calculated and collected in a variety of ways. Some tax systems collect income taxes based on a progressive scheme, while others may utilize a proportional or regressive framework. less -
Freeman Law

Tax Court in Brief | Sek v. Comm’r | COBRA, Deficiency for Health Coverage Tax Credit, and Premium Assistance Tax Credit

Freeman Law on

Tax Litigation: The Week of August 29th, 2022, through September 2nd, 2022 Sparta Pink Property, LLC v. Comm’r, T.C. Memo. 2022-88 | August 29, 2022 | Lauber, J. | Dkt. No. 12114-20 Pressman v. Comm’r, T.C. Summ. Op. 2022-15...more

Verrill

Paying Health Insurance Premiums for Furloughed or Laid Off Employees

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Employers of all sizes in nearly every industry have had to lay off or furlough employees in an attempt to deal with the massive business disruptions caused by the spread of COVID-19. Facing this reality, many employers have...more

Locke Lord LLP

Employee Benefits After Obergefell

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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

Fisher Phillips

Windsor & DOMA: Issues for Cross-Border Employers

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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

Foley Hoag LLP

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

Foley Hoag LLP on

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

McNees Wallace & Nurick LLC

Pennsylvania Employers Left Wondering How They Are Affected By The Supreme Court's Decision On DOMA

McNees Wallace & Nurick LLC on

Last week, the Supreme Court of the United States struck down as unconstitutional a key provision of the Defense of Marriage Act (DOMA) that defined “marriage” for purposes of over 1,100 federal laws as a legal union between...more

Nossaman LLP

Did You Know… The Supreme Court’s DOMA Ruling Opening Federal Benefits To Same-Sex Couples Requires Employers To Update Employee...

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The Supreme Court’s ruling that the Defense of Marriage Act’s definition of marriage as a legal union only between one man and one woman is unconstitutional requires employers to treat same-sex couples who are legally married...more

Saul Ewing LLP

The Impact of the Supreme Court’s DOMA Decision on Your Employee Benefit Plans

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On June 26, 2013, the United States Supreme Court held that the Defense of Marriage Act (known as DOMA) is unconstitutional. What does this mean for your company’s employee benefit plans?...more

Davis Wright Tremaine LLP

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

Davis Wright Tremaine LLP on

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

Dickinson Wright

The U.S. Supreme Court Rules Defense Of Marriage Act Unconstitutional: Significant Implications For Employee Benefit Plans

Dickinson Wright on

On June 26, 2013, in U.S. v. Windsor, the US Supreme Court held the federal Defense of Marriage Act (“DOMA”) unconstitutional as a violation of the right to liberty found in the due process clause of the 5th Amendment to the...more

Morgan Lewis

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

Morgan Lewis on

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

Troutman Pepper

Supreme Court Rules DOMA Unconstitutional – Employee Benefit Plan Implications

Troutman Pepper on

Yesterday, the U.S. Supreme Court, in U.S. v. Windsor, ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional because it violates the Fifth Amendment’s equal protection guaranty for persons of the same...more

Franczek P.C.

How Does The Supreme Court’s DOMA Decision Impact Employers?

Franczek P.C. on

The U. S. Supreme Court has declared unconstitutional a portion of the Defense of Marriage Act (DOMA), which had established a federal definition of marriage as a legal union only between one man and one woman....more

Franczek P.C.

How Does The Fall Of DOMA Impact The FMLA And Other Employee Benefits?

Franczek P.C. on

Unless you've been securely wedged under a rock over the past 24 hours, you know that the U.S. Supreme Court has declared unconstitutional the Defense of Marriage Act (DOMA), which had established a federal definition of...more

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