End Game in the Fight Over Same Sex Marriage?
What is a petition for dissolution of marriage and what does it mean to serve the petition?
Protecting Separate Property in Arizona: Basic Principles
Polsinelli Podcast - Defense of Marriage Act
Can I appeal my divorce case?
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
On November 20, 2013, Governor Pat Quinn signed the Religious Freedom and Marriage Fairness Act ("Act") into law, making Illinois the 16th state to legalize same-sex marriage. The Act will take effect on June 1, 2014....more
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
Since the Supreme Court's decision in United States v. Windsor holding the Defense of Marriage Act ("DOMA") to be unconstitutional, and the related guidance issued thereafter by the Internal Revenue Service certain questions...more
IRS Explains Federal Tax Consequences of Windsor Case Regarding Same-Sex Marriages -
In our last report (Vol. 8, No. 3, September 2013), we told you about the recent Windsor case, in which the Supreme Court held...more
Earlier this year, in the case of U.S. v. Windsor, the US Supreme Court struck down Section 3 of the Defense of Marriage Act (DOMA). Under Section 3 of DOMA, the definitions of "marriage" and "spouse" had been limited to a...more
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
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