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Retirement Plan Internal Revenue Service Same-Sex Marriage

Treasury Department Guidance on Same-Sex Spousal Status Requires Employers to Take Immediate Action on Employee Benefit Plans

by BakerHostetler on

Earlier this summer, following the Supreme Court's issuance of the landmark case, United States v. Windsor, which held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, we published an Executive Alert...more

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

IRS Announces All Same-Sex Marriages Recognized For Federal Tax Purposes

by Pepper Hamilton LLP on

Yesterday the U.S. Department of Treasury and the Internal Revenue Service (IRS) announced that, as a result of the holding in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, the...more

The End of DOMA: Federal Tax and Benefits Implications

by Shearman & Sterling LLP on

The US Supreme Court’s recent ruling in United States v. Windsor (“Windsor”) struck down key portions of the federal Defense of Marriage Act (“DOMA”) as unconstitutional. This decision will allow many same-sex spouses to...more

Monthly Benefits Update - June 2013

by Franczek Radelet P.C. on

Defense of Marriage Act - Supreme Court Ruling on United States v. Windsor - The U. S. Supreme Court has ruled that a portion of the Defense of Marriage Act (DOMA) is unconstitutional. ...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

U.S. Supreme Court Rules Section 3 of DOMA is Unconstitutional: What Should Employee Benefit Plan Sponsors and Administrators Be...

by K&L Gates LLP on

The Defense of Marriage Act (DOMA) provides a single definition of marriage, as between one man and one woman, for purposes of all federal laws, including the Internal Revenue Code and ERISA....more

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