Marital Status

News & Analysis as of

MoFo Tax Talk - Volume 9, No. 3

IRS Issues Proposed Regs on RIC Commodity Investments - On September 27, 2016, the IRS issued proposed regulations (the “Proposed Regulations”) providing guidance relating to the income test and asset diversification...more

Wealth Management Update - October 2016

October Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more

Minister or Not? Gay Bias Case Turns on Employee’s Role

Seyfarth Synopsis: A federal judge has allowed a discrimination lawsuit to proceed against the Archdiocese of Chicago. The plaintiff alleges that his engagement to another man resulted in his termination. The church sought...more

New Jersey Employer’s Fear of Employee’s “Ugly Divorce” Forms Basis of Marital Status Bias Claim

In Smith v. Millville Rescue Squad, (A-19-14, June 21, 2016), the New Jersey Supreme Court broadly interpreted the prohibition against marital status discrimination in the Law Against Discrimination (LAD) to protect a person...more

New Jersey Supreme Court Broadly Defines “Marital Status” Discrimination

The New Jersey Supreme Court recently interpreted the state’s antidiscrimination law in an expansive manner, concluding that a broad spectrum of individuals can file suit and claim that their employers unfairly discriminated...more

New Jersey “Marital Status” Protection Applies to All Types of Marital Status, State Supreme Court Says

The New Jersey Supreme Court has unanimously ruled that the New Jersey Law Against Discrimination includes protection for separated, divorcing and divorced employees. The LAD prohibits discrimination based on, among...more

NJ Supreme Court Finds For Employees In Two Recent Cases

Seyfarth Synopsis: In two recent cases, the New Jersey Supreme Court unanimously expanded state law to protect individuals going through a divorce from discrimination, and remanded another case to the trial court with...more

Unhappily, Ever After: NJ Supreme Court Rules Divorcing Employees Protected by NJLAD

Unfortunately, not all marriages are happily ever after. When divorce seems inevitable, losing your job as a result of a looming divorce is something no employee wants to worry about. On June 21, 2016, the New Jersey...more

Discrimination Based on Marital Status in Employment Law

There are a number of special legal and social advantages offered to people who choose to enter into the institution of marriage. Similarly, a whole host of benefits are offered to domestic partners in California. These...more

Employment Law Letter - Winter 2016

In our last issue, we reported on an interesting lawsuit filed by about 50 plant construction workers who were out of work for months following an explosion resulting from a “gas blow” at the Kleen Energy facility in...more

Employment Law Navigator – Week in Review: January 2016

Last week, Cargill Meat Solutions terminated approximately 190 employees who failed to report to work for three consecutive days. The employees, who are Muslim, stayed away from work in protest over the meatpacking plant’s...more

Paternity and Marital Status

Proud parents, Dwayne “The Rock” Johnson and Lauren Hashian welcomed their first child, a baby girl, whom they named Jasmine, into the world last month. All parties are happy and healthy and Johnson has indicated this is the...more

A New Challenge to Anti-Nepotism Rules Based on Marital Status Discrimination

In a newly filed lawsuit that has garnered some publicity, a Shelton high school teacher is suing the Shelton Public Schools over the imposition of an anti-nepotism rule which she claims constitutes marital status...more

The Supreme Court’s Same-Sex Marriage Ruling & Its Employment Implications

Unless you’ve been living under a rock, you probably are well aware that on June 26, 2015, the U.S. Supreme Court ruled that same sex couples have a constitutional right to marry and have their marriages recognized across the...more

Marital Status Discrimination

During a recent conversation with an experienced business lawyer, it became clear that, despite his representation of companies in several states, he was unfamiliar with the concept of marital status discrimination. That got...more

Marriage and SSD benefits

Most Chicago residents know that changes in living situation, such as increases in income or a return to work, can affect a person’s eligibility for Social Security Disability benefits. ...more

Eighth Circuit Opens Circuit Split on the Scope of the Equal Credit Opportunity Act

The Equal Credit Opportunity Act (ECOA) makes it unlawful for any creditor “to discriminate against any applicant, with respect to any aspect of a credit transaction . . . on the basis of . . . marital status.” The statute...more

8th Circuit Rules ECOA Does Not Apply to Guarantors of Loans

After argument before the U.S. Court of Appeals for the 8th Circuit in Hawkins v. Community Bank of Raymore, Case No. 13-3065, Lathrop & Gage attorneys Tom Stahl, Greer Lang and Justin Nichols obtained a ruling that the Equal...more

New Jersey Appellate Division Holds That the NJLAD Prohibits Discrimination Against Employees in the Process of Being Divorced

In Smith v. Millville Rescue Squad, 2014 WL 2894924 (App. Div. June 27, 2014), the Appellate Division held that the New Jersey Law Against Discrimination’s (NJLAD) prohibition against discrimination based on “marital status”...more

Who Is Houston’s New “HERO”? Houston City Council Passes Sweeping Equal Rights Ordinance

On May 28, 2014, the Houston City Council passed the controversial Houston Equal Rights Ordinance (“HERO”) by a vote of 11 to 6. HERO expands the “protected classifications” beyond those currently provided by federal or Texas...more

New IRS Guidance Regarding Same-Sex Spouses: Employer Action Needed

On June 26, 2013, the U.S. Supreme Court, in the landmark case, United States v. Windsor, found the provisions of that portion of the “Defense of Marriage Act” (“DOMA”) which provided that only opposite-sex individuals could...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

Tax Law Blog: IRS Statement on DOMA and Tax Tips for Newlyweds

On June 26, the United States Supreme Court ruled a portion of the Defense of Marriage Act (DOMA) was unconstitutional. A full explanation of the article is available on a prior post. Experts in the tax realm have mixed views...more

Okay For Health Plan To Cover Same Sex But Not Opposite Sex Domestic Partners

I have always been interested in the intersection of employment law and benefits law....more

Tax Law Blog: Are Holiday Weddings a Form of Tax Planning?

Your marital status for tax purposes is determined as of December 31. That means if you get married on New Year's Eve, you are considered married for the entire year and can file as a married couple....more

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