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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

Utah Same-Sex Marriages and Private Employers

Recent Federal Court decisions regarding Utah’s same-sex marriage laws have placed private employers in unchartered waters. Many private employers are now asking themselves: Am I required to extend benefits to same-sex...more

2013 Revisited: It Was an Interesting Year for Health Care, but not for the Reasons You Would Expect

The coming year was supposed to be the year when two of health care reform’s most critical provisions, the employer and individual mandates, took effect. But employers who were busily preparing for the January 1, 2014,...more

IRS Publishes Post-Windsor Guidance in Notice 2014-1

A significant amount of confusion remains for employee benefit plan sponsors regarding the impact of the Supreme Court's decision in United States v. Windsor and its holding that Section 3 of the Defense of Marriage Act...more

Beneficiary Designations and Spouse Definitions Need to be Updated - 16th State Approves Same Sex Marriage While 3rd Circuit...

Yesterday Hawaii adopted the Hawaii Marriage Equity Act of 2013 recognizing same sex marriages as of December 2, 2013 and permitting persons in civil unions in Hawaii to apply to be married without first requiring dissolution...more

Benefits Update, No. 4, November 2013: The World Post-Windsor: Rethinking Benefit And Leave Policies For Same-Sex Spouses

Following a highly-publicized U.S. Supreme Court decision and subsequent guidance from both the Labor Department (DOL) and the Internal Revenue Service (IRS), employers need to rethink how they treat same-sex spouses under...more

Same-Sex Marriage in Illinois

With same-sex marriages to begin in the state of Illinois next year, employers should expect an increase in requests for spousal benefit coverage from employees who have legally married their same-sex partners. The new law...more

U.S. Department of Labor Announces Plan to Follow “State of Celebration” Rule

Following the lead of the U.S. Internal Revenue Service, Department of the Treasury, the U.S. Department of Labor’s Employee Benefits Security Administration has announced that it will apply the term “spouses” and “marriages”...more

New Jersey’s Recognition of Same Sex Marriages Impacts Leave, Benefits and Tax Laws

The New Jersey Supreme Court’s recent decision to legalize same-sex marriage will have an impact on several federal and state employment statutes. In September 2013, New Jersey Superior Court Judge Mary Jacobson ruled in...more

IRS, DOL Rulings Clarify Treatment Of Same Sex Couples For Benefit Plan Administrators And Sponsors

The United States Supreme Court's landmark Windsor decision in June of this year invalidated certain key provisions of the Defense of Marriage Act by holding that the disparate tax treatment of validly married same sex...more

With This Ring, I Thee Confer Benefits... The Meaning Of "I Do"

Based upon an IRS determination which took effect last week, same-sex couples who enter into marriages in jurisdictions that recognize such marriages are now treated as married for federal tax purposes, regardless of whether...more

Supreme Court Strikes Down Defense of Marriage Act: What Are The Changes for Employers?

On June 26, 2013, the United States Supreme Court held that Section 3 the Defense of Marriage Act (DOMA), which prevented the federal government from recognizing state-granted same-sex marriages, was unconstitutional because...more

IRS Announces Special Procedures to Correct Overpayment of FICA for Same-Sex Benefits

In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor and supplemental guidance in Revenue Ruling 2013-17, the Internal Revenue Service has issued Notice 2013-61, providing optional special administrative...more

Same Gender Spouses – The IRS and Department of Labor Now Agree

In Revenue Ruling 2013-17 (Ruling), the IRS stated that for purposes of federal tax laws, same-gender couples who have been legally married in a jurisdiction (domestic or foreign) that allows same-gender marriage will be...more

How to Administer Benefits, Leave, and Taxes in a “Post-DOMA” World

Well, our title is a bit provocative in that not all of your “post-DOMA” questions have yet been answered by the IRS (who defines “spouse” for purposes of employee benefits under ERISA as well as taxation under the Internal...more

U.S. Department of Labor Follows IRS Ruling on Recognition of Same-Sex Marriage

The U.S. Department of Labor (DOL) yesterday announced that same-sex couples legally married in a jurisdiction that recognizes their marriage will be treated as married for purposes of the Employee Retirement Income Security...more

U.S. Department of Labor Announces a “Place of Celebration” Rule in Implementing the U.S. Supreme Court’s DOMA Decision With...

A few weeks after the Internal Revenue Service (IRS) stated that it will apply a “place of celebration” rule in recognizing same-sex spouses for purposes of the Internal Revenue Code (including with respect to employee...more

Guidance on Tax Treatment of Same-Sex Marriages Takes Effect

Plan sponsors will need to take prospective and, possibly, retroactive action in order to ensure compliance with the guidance. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

How to Handle Employee Benefits with Same-Sex Marriages: BB&K's John Wahlin Looks at What Changes Should be Made in Light of the...

With this summer’s Supreme Court rulings on DOMA, the Defense of Marriage Act, and Prop. 8 allowing same-sex marriages to be recognized in states that allow them, private sector and public agency employers in California...more

The IRS Formal Guidance Recognizing Same-Sex Marriages Has Benefit and Payroll Implications for Employers

After months of speculation, on August 29, 2013, the Internal Revenue Service published formal guidance on the treatment of same-sex spouses under the Internal Revenue Code. In Revenue Ruling 2013-17, the IRS confirmed that a...more

Employers Should Review Benefits Plans And Other Policies Affecting Employees In Same-Sex Marriages As New IRS Guidance...

Here's something that should be at the top of your to do list on this Monday morning: make sure your benefits and other employee policies are in compliance with new guidance from the IRS that becomes effective today relating...more

DOMA Stricken Down: What Does This Mean For Texas Employers?

On June 26, 2013, the United States Supreme Court issued a decision in the case of Windsor v. United States holding the Federal Defense of Marriage Act (“DOMA”) unconstitutional. This decision will have implications for...more

The Impact of IRS Recognition of All Legal Same-Sex Marriages on Nonprofit Organizations' Employee Benefit Plans

On August 29, 2013, the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17, which answers many questions raised by the Supreme Court’s ruling in United States v. Windsor earlier this summer. In Windsor, the Court...more

EmployerLINC Employee Benefits Alert - IRS issues new guidance on same-sex spouses

In 1996, as states were beginning to consider the concept of same-sex marriage, and before any state had acted to permit it, Congress enacted the Defense of Marriage Act. Section 3 of DOMA defined the term “marriage” as “a...more

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