News & Analysis as of

Retirement Plan Income Taxes

What the DOMA and Prop. 8 Decisions Mean for Employers - Last Week’s Decisions Will Impact Employer-Provided Benefits

by Best Best & Krieger LLP on

The U.S. Supreme Court ruled last week that the Defense of Marriage Act’s (DOMA) definition of marriage is unconstitutional. The Court's decision and the decisions allowing same-sex marriage to resume in California will have...more

The Impact of the Supreme Court’s DOMA Decision on Your Employee Benefit Plans

by Saul Ewing LLP on

On June 26, 2013, the United States Supreme Court held that the Defense of Marriage Act (known as DOMA) is unconstitutional. What does this mean for your company’s employee benefit plans?...more

UPDATE - Same-Sex Marriage Cases: Immediate Impact on Benefit Plans

On June 26, 2013, the Supreme Court issued its landmark ruling in Windsor v. United States holding that same-sex marriages valid under state law are now recognized at the federal level, thereby transforming the treatment of...more

The U.S. Supreme Court Rules Defense Of Marriage Act Unconstitutional: Significant Implications For Employee Benefit Plans

by Dickinson Wright on

On June 26, 2013, in U.S. v. Windsor, the US Supreme Court held the federal Defense of Marriage Act (“DOMA”) unconstitutional as a violation of the right to liberty found in the due process clause of the 5th Amendment to the...more

Estate Planning Opportunities Arising from Recent Landmark Supreme Court Decisions Concerning Marriages of Same-Sex Couples

On June 26, 2013, the US Supreme Court (the “Supreme Court”) struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional in the case of United States v. Windsor (“Windsor”). In a related case, the...more

Supreme Court’s DOMA Ruling: Employee Benefit Plan, Tax, and Employment Considerations

by Morgan Lewis on

Court's holding makes federal benefits and tax advantages available to same-sex couples but raises further questions. On June 26, the U.S. Supreme Court issued its long-awaited decision in United States v. Windsor,...more

A long engagement: Married same-sex couples finally receive post-DOMA access to federal tax and estate planning benefits

by Saul Ewing LLP on

The U.S. Supreme Court’s ruling in United States v. Windsor will forever change many facets of the lives of same-sex couples....more

Some Takeaways From The Recent DOMA Decisions

by Charles (Chuck) Rubin on

Below is a listing of some takeaways of the more readily apparent tax consequences and implications from this week’s two DOMA decisions (Hollingsworth v. Perry & US v. Windsor) on same-sex marriages, along with a few personal...more

Q&A With Bill Rohrer And Equally Wed Magazine Expert Answers: How DOMA Will Impact Filing For Taxes

by Carlton Fields on

Today the U.S. Supreme Court declared unconstitutional the Defense of Marriage of Act of 1996 in the Windsor v. United States case, which blocked federal benefits to same-sex couples. Originally Published in Equally Wed...more

Supreme Court Overturns Defense of Marriage Act

On June 26, 2013, the Supreme Court of the United States overturned Section 3 of the Defense of Marriage Act ("DOMA") in Windsor v. United States. Prior to the Supreme Court's decision, Section 3 of DOMA, a federal law, had...more

Supreme Court Rules DOMA Unconstitutional – Employee Benefit Plan Implications

by Pepper Hamilton LLP on

Yesterday, the U.S. Supreme Court, in U.S. v. Windsor, ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional because it violates the Fifth Amendment’s equal protection guaranty for persons of the same...more

How Does The Supreme Court’s DOMA Decision Impact Employers?

by Franczek Radelet P.C. on

The U. S. Supreme Court has declared unconstitutional a portion of the Defense of Marriage Act (DOMA), which had established a federal definition of marriage as a legal union only between one man and one woman....more

DOMA struck down - what this means for your employee benefits plans

by DLA Piper on

On Wednesday the US Supreme Court ruled that the federal Defense of Marriage Act (DOMA) is unconstitutional. We believe that this ruling will require employers to review and possibly amend many of their retirement and...more

Some Changes for Employers in Connecticut After Supreme Court’s Ruling…And What Doesn’t

by Pullman & Comley, LLC on

Yesterday, the U.S. Supreme Court struck down a key provision of the Defense of Marriage Act. The SCOTUSBlog has done an admirable job with the recaps and if you want more information about that decision, you should really...more

Union Friendly - Using Collectively Bargained Benefit Plans to Maximize Employee Benefit Plan Contributions for Closely Held...

by Gerald Nowotny on

Overview - Part I and Part II have focused on the tax planning possibilities of small business owners and owners of professional corporations utilizing an exemption for collectively bargained plans. This exemption allows...more

Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

by King & Spalding on

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

IRA Planning And Charitable Gifts

by Varnum LLP on

Congress extended through the end of 2013 the popular "charitable IRA transfer." This permits individuals who have reached age 70 1/2 to make income tax-free distributions up to $100,000 directly from an individual...more

Doing Business in Canada: Pensions and Benefits

by Bennett Jones LLP on

Pension and benefit plans in Canada are delivered through a mix of public and private channels. Provincial governments provide basic universal health care to residents, while most employers supplement that coverage with...more

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