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Marriage U.S. Treasury

Franczek P.C.

Treasury and the IRS Issue Proposed Regulations Implementing Supreme Court Same-Sex Marriage Ruling

Franczek P.C. on

In recent guidance, the Department of Treasury and the IRS issued proposed rules that clarify under the Internal Revenue Code (Code) that the terms “spouse” and “husband” and “wife” refer to individuals who are lawfully...more

Butler Snow LLP

Update on Same-Sex Employee Benefits

Butler Snow LLP on

In recent months employers around the country, have been scrambling to keep up with developments with respect to the evolving rights of employees in same-sex relationships. This articles touches on some recent guidance in...more

Littler

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

Littler on

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

Akerman LLP - HR Defense

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

Morgan Lewis

IRS Issues Notice on Special Tax Adjustment Procedures for Same-Sex Marriages

Morgan Lewis on

Notice 2013-61 provides alternative administrative procedures for reporting income and FICA tax adjustments in response to the Windsor decision and Revenue Ruling 2013-17. On September 24, the U.S. Department of the...more

Bradley Arant Boult Cummings LLP

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

Proskauer - Employee Benefits & Executive...

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

Morgan Lewis

Guidance on Tax Treatment of Same-Sex Marriages Takes Effect

Morgan Lewis on

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

Littler

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

Littler on

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

Stoel Rives LLP

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

Stoel Rives LLP on

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

McAfee & Taft

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

McAfee & Taft on

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

Partridge Snow & Hahn LLP

New Guidance on Rhode Island State Tax Treatment for Same-Sex Spouses

Following up on our recent e-blast on IRS guidance re: federal taxation for same-sex spouses (link), Rhode Island’s Division of Taxation has clarified that all same-sex married couples will be treated as “married” for all...more

Dickinson Wright

IRS Provides Much Needed Clarification for Employee Benefit Plans After U.S. Supreme Court Case Strikes Down Defense of Marriage...

Dickinson Wright on

On August 29, 2013, IRS issued Revenue Ruling 2013-17 which clarified that for federal income tax purposes, the marital status of a same-sex couple is based on the state law or foreign law (e.g. Canada) where the marriage was...more

Patterson Belknap Webb & Tyler LLP

Important IRS Guidance on Same-Sex Marriage

Earlier this summer we sent you an Alert concerning the U.S. Supreme Court’s historic ruling (United States v. Windsor) regarding same-sex marriage. This decision declared, as unconstitutional, Section 3 of the federal...more

Mintz - Employment, Labor & Benefits...

Treasury Department/IRS Clarify Federal Tax Treatment of Same-Sex Marriages: Assessing the Impact on Employee Benefit Plans

In recently issued Revenue Ruling 2013-17, the Treasury Department and the Internal Revenue Service (IRS) ruled that all legal same-sex marriages will be recognized for federal tax purposes. The revenue ruling was accompanied...more

Wilson Sonsini Goodrich & Rosati

First Significant Tax Guidance Issued on Impact of Supreme Court Decision on Same-Sex Marriage

As we discussed in a previous WSGR Alert, the Supreme Court's ruling in U.S. v. Windsor concerning same-sex marriage will significantly affect many employee benefit plans. The IRS recently released the first significant...more

Holland & Knight LLP

Revenue Ruling Confirms that IRS Will Recognize Same-Sex Marriages, But Not Civil Unions or Registered Domestic Partnerships

Holland & Knight LLP on

The recent U.S. Supreme Court decision inUnited States v. Windsor overturning Section 3 of the Defense of Marriage Act (DOMA) raised several questions regarding the federal tax treatment of same-sex couples. (See Holland &...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Early Guidance Sheds Light on Impact of United States v. Windsor on Employee Benefit Plans

For many years, the Defense of Marriage Act (DOMA) defined marriage under federal law as a legal union between one man and one woman. In June 2013, however, in the case of United States v. Windsor, the Supreme Court of the...more

Carlton Fields

Treasury And IRS Provide Guidance For Same-Sex Married Couples - What Same-Sex Couples Need To Know

Carlton Fields on

The IRS and the U.S. Department of the Treasury announced on August 29, 2013, that same-sex couples who validly enter into a marriage in a jurisdiction whose laws authorize the marriage of two individuals of the same sex will...more

Saul Ewing Arnstein & Lehr LLP

Legal same-sex marriages to be recognized for federal tax purposes

A new federal policy will allow legally married same-sex couples to get the same federal tax benefits as married heterosexual couples. The policy applies even if the same-sex couple lives in a state that does not recognize...more

Epstein Becker & Green

Treasury and IRS Issue Guidance on DOMA—Many, but Not All, Questions Are Answered

On August 29, 2013, the Treasury Department ("Treasury") and Internal Revenue Service ("IRS") jointly issued guidance in Revenue Ruling 2013-17, 2013-38 IRB, and two accompanying sets of Frequently Asked Questions (together,...more

Franczek P.C.

Monthly Benefits Update - August 2013

Franczek P.C. on

Defense of Marriage Act - IRS Issues Guidance Recognizing Same-Sex Marriage for Federal Tax Purposes: In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor, which struck down the Defense of Marriage...more

Dickinson Wright

Department Of Treasury And Internal Revenue Service Announce They Will Recognize Legal Same-Sex Marriages For Federal Tax Purposes...

Dickinson Wright on

In June 2013, the US Supreme Court in Windsor v. U.S., ruled as unconstitutional the portion of the federal Defense of Marriage Act (“DOMA”) which provided that for federal law purposes, a marriage meant an opposite-sex...more

Morgan Lewis

Same-Sex Marriages Recognized for Federal Tax Purposes

Morgan Lewis on

New ruling will apply even if the same-sex couple resides in a jurisdiction that does not otherwise recognize same-sex marriages. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

Laner Muchin, Ltd.

DOMA Update: IRS Releases Much-Anticipated Guidance Related To Same-Sex Spouses

Laner Muchin, Ltd. on

On August 29, 2013, the Internal Revenue Service (IRS) released guidance regarding the federal tax treatment of same-sex spouses. In Revenue Ruling 2013-17, the IRS clarified that it will consider a same-sex couple to be...more

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