Marriage

News & Analysis as of

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

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

Treasury Department Issues Guidance on Application of Same-Sex Marriage Ruling to Retirement Plans

On April 4, 2014, the Department of the Treasury issued its long-awaited supplemental guidance on when and how tax-qualified retirement plans (including 401(k) plans) must comply with Windsor v. United States, in which the...more

Post-DOMA, IRS and CMS issue further guidance regarding same-sex spouses

Last September, three months after the U.S. Supreme Court issued its landmark decision in United States v. Windsor, the IRS issued some much-anticipated guidance regarding the treatment of same-sex spouses. For employers who...more

IRS Issues Windsor Guidance for Qualified Retirement Plans

On April 4, 2014, the IRS released Notice 2014-19, providing guidance on the application of United States v. Windsor to qualified retirement plans. The Notice is the third significant piece of guidance issued by the IRS on...more

The Honeymoon Is Over: IRS Says It Is Time to Amend Plans to Cover Same-Sex Spouses

On April 4, 2014, the Internal Revenue Service (IRS) released Notice 2014-19, which provides a series of Q&As regarding the application of the U.S. Supreme Court’s decision in United States v. Windsor and the IRS’s prior...more

What to Do and Not to Do When Filing for a Marriage-Based Green Card

The process of obtaining a marriage-based green card can be long and fraught with challenges. Married couples seeking to obtain a green card for one of the spouse should keep in mind the following do’s and don’ts when...more

HHS Guidance Clarifies that Insurance Companies Must Make Available Health Insurance Coverage for Same-Sex Spouses

On March 14, 2014, the Department of Health and Human Services (HHS) Centers for Medicare & Medicaid Services (CMS) released guidance clarifying the final regulations implementing Section 2702 of the Public Health Service Act...more

The Marriage Diet

Did you know that marriage can keep you thin? I call it the marriage diet. For if you have a lifestyle clause in your prenuptial or postnuptial agreement, you may have contracted to keep your weight at a certain level,...more

Grey Marriage + Grey Divorce = Financial Elder Abuse?

The phenomenon of “grey divorce”- the term referring to the demographic trend of an increasing divorce rate for older (“grey haired”) couples – has been in the news since 2013, when Bowling Green State University in Ohio...more

Forced Sex During Marriage Warrants PFA Order, Court Rules

In Pennsylvania, the Protection From Abuse Act exists to prevent and protect individuals from abuse. The Protection From Abuse Act is commonly referred to as the PFA Act. Orders obtained under the PFA Act are regularly...more

Can I Get This Marriage Annulled?

We often read about celebrities getting marriages annulled, from Renee Zellweger and Kenny Chesney (four month marriage), to Carmen Electra and Dennis Rodman (nine day marriage). Celebrities make it look easy: if the...more

Hot Employment Topics For 2014 Part II: After The Defense Of Marriage Act? Implications For Employee Benefits

This is the second of a seven-part series describing "Hot Employment Topics for 2014." Part II focuses upon "The Aftermath of the Demise of the Defense of Marriage Act." The United States Supreme Court in 2013 struck...more

2013 Employment Law Growing Pains

Every year there are developments in employment law that challenge accepted norms of practice and require creative workable solutions. In particular 2013 had several areas that caused some of these “growing pains,” including...more

End Game in the Fight Over Same Sex Marriage? [Video]

Mar. 1, 2014 -- New York Law School Professor Arthur Leonard talks about how the current round of litigation could be the beginning of the end of the legal battle to allow same sex couples to get married. Leonard also...more

Texas Ban on Same-Sex Marriage Determined Unconstitutional

The State of Texas is the latest jurisdiction under scrutiny for its ban on same-sex marriage. On Wednesday, February 26, 2014, U.S. District Judge Orlando Garcia ruled that the state law banning same-sex marriage results in...more

Federal Court Rules that Virginia's Laws Barring Same-Sex Marriage are Unconstitutional

On February 13, 2014, in Bostic v. Rainey, Judge Arenda L. Wright Allen of the U.S. District Court for the Eastern District of Virginia ruled that any Virginia laws banning same-sex marriage or prohibiting recognition of...more

2014 New Family Laws

Some years, family law is chock full of new laws both from the courts and from the legislature. But, not this year; 2013 was more of a blip than a bang for family law. Here are some of the highlights of the more interesting...more

Same Sex Marriages: Are You Filing Your Taxes Properly?

In late 2013, I met with my first same sex couple clients since the U.S. Supreme Court overruled the Defense of Marriage Act (DOMA) last year. If you recall, DOMA was the federal law barring the federal government from...more

Common Law Marriage, Domestic Partners And Cohabitation

With divorce rates continuing to climb, people in committed long-term relationships may shy away from conventional legal marriages for any number of reasons. While people may feel this is their right, the legal status of...more

New Guidance For Cafeteria Plans, FSAs and HSAs

In June 2013, the Supreme Court held unconstitutional a federal law requiring only opposite-sex marriages to be recognized for federal law purposes. The Internal Revenue Service ("IRS") issued initial guidance in September...more

Simplified IRS Relief for Same-Sex Couples and Others

On January 27, 2014, the Internal Revenue Service announced in Revenue Procedure 2014-18 a simplified procedure for certain estates to make a late portability election under section 2010(c)(5)(A) of the Internal Revenue Code....more

Windsor and Hollingsworth: Shifting Tides in the Battle for Marriage Equality

Of all of the Supreme Court decisions in recent years, few have drawn more public interest (or outcry, depending on an individual’s political school of thought) than United States v. Windsor and Hollingsworth v. Perry and few...more

2014 Labor And Employment Law Checklist

Each year, LP’s Labor & Employment Practice Group is pleased to provide a short checklist of steps that all companies should consider taking to measure their readiness for the coming year. We hope that you find this 2014...more

“Pre-Nup” is not a dirty word

The myth is that merely thinking you need one means you’re contemplating that your marriage is going to fail. We have many things in life to insure against something going wrong, it doesn’t mean it’s expected, but that we’re...more

Eleventh Circuit Court Holds That Remarriage Does Not Bar Green Card Eligibility for Surviving Relative

In Williams v. U.S. Dept. of Homeland Security, the United States Court of Appeals for the Eleventh Circuit reversed the district court's grant of summary judgment and remanded the case, finding that remarriage does not bar...more

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