News & Analysis as of

Same-Sex Marriage › Domestic Partnership

Same-sex marriage refers to marriage between two individuals of the same sex. Historically, such marriages have not been legally recognized. However, there has been a growing trend to expand marriage rights to... more +
Same-sex marriage refers to marriage between two individuals of the same sex. Historically, such marriages have not been legally recognized. However, there has been a growing trend to expand marriage rights to same-sex couples. The United States Supreme Court addressed aspects of this issue in Windsor v. United States and Hollingsworth v. Perry.  less -
Burns & Levinson LLP

Planning Considerations for Same-Sex Spouses in the Event of Divorce or Death

Burns & Levinson LLP on

Marriage has always been governed by state law, and it is only in very recent history that select states began revising their definitions of marriage to acknowledge the rights of all couples to be married. While Massachusetts...more

Best Best & Krieger LLP

Best in Law: New 2020 Laws for Employers

Best Best & Krieger LLP on

Partner Joseph Ortiz Discusses Changes in the Southern California Newspaper Group - For California employers, 2020 brings sweeping changes to equalize the workplace. This playbook of new employment laws — aimed at...more

Jackson Lewis P.C.

New California Law Allows Opposite-Sex Couples Under The Age Of 62 To Be Eligible To Form Domestic Partnerships

Jackson Lewis P.C. on

On July 30, 2019, California Governor Gavin Newsom signed SB 30 into law, changing existing law to permit opposite-sex couples under the age of 62 years old to register as domestic partners. Those who enter into domestic...more

Orrick, Herrington & Sutcliffe LLP

Hong Kong's Court of Final Appeal Upholds LGBT Immigration Rights

Orrick, Herrington & Sutcliffe LLP on

Hong Kong’s top court has confirmed that the status of same-sex couples who have entered civil partnerships overseas is to be recognised when considering the grant of dependent visas. In QT v. Director of Immigration (FACV...more

Proskauer Rose LLP

Wealth Management Update - July 2016

Proskauer Rose LLP on

July Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The July § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and...more

Carlton Fields

Domestic Partnership Agreements: FAQs

Carlton Fields on

How do domestic partnership agreements (DPAs) and prenuptial or premarital agreements differ? Marriage contracts between two people who plan to marry are prenuptial agreements or antenuptial agreements. Marriage...more

Snell & Wilmer

EEOC Ruling on Sexual Orientation Impacts Same-Sex Spouse and Domestic Partner Benefits

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In our July 2, 2015 blog, Obergefell v. Hodges – Same-Sex Marriage Now Legal in All 50 States, we indicated that employers may need to offer same-sex spouse health and welfare benefits and rethink domestic partner benefits in...more

Carlton Fields

Domestic Partnership Agreements: Support upon Termination of the Relationship

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This is the fourth installment of a seven-part series. Florida law generally provides, when there is no premarital agreement, a marrying person’s right to alimony depends on the person’s need for alimony and the other...more

Holland & Knight LLP

Religious Institutions: August 2015

Holland & Knight LLP on

The decision by the United States Supreme Court on same-sex marriage has been greeted with praise and disdain by different corners of the country. The faith-based community has been especially outspoken. This is not...more

Carlton Fields

Domestic Partnership Agreements: Separate Property and Jointly Acquired Property

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Domestic partnership agreements should list or include an attached schedule of each party’s separate property. If the parties agree, the agreement should protect ownership of property and interests in trusts as separate...more

Locke Lord LLP

Employee Benefits After Obergefell

Locke Lord LLP on

In a historic decision, the United States Supreme Court in Obergefell v. Hodges recently held that the Fourteenth Amendment of the United States Constitution requires all jurisdictions in all fifty states to: (1) license a...more

Carlton Fields

Domestic Partnership Agreements: The Home and Joint Expenses

Carlton Fields on

Partners may acquire a home together, and they may contribute different amounts toward the purchase price. During their relationship, they may contribute different amounts toward improvements, the mortgage, insurance, and...more

Holland & Knight LLP

U.S. Supreme Court Strikes Down State Laws Banning Same-Sex Marriage - Same-Sex Couples Should Review Their Estate Planning...

Holland & Knight LLP on

The recent U.S. Supreme Court decision in Obergefell v. Hodges, 135 S.Ct. 1039 (June 26, 2015),answered definitively the lingering questions following the Court’s decision last year in Windsor about whether states could...more

McDermott Will & Emery

Employee Benefits Implications of Supreme Court Decision on Same-Sex Marriage

McDermott Will & Emery on

On June 26, 2015, in Obergefell v. Hodges, the Supreme Court of the United States determined that it is unconstitutional for a state to ban same-sex couples from exercising the fundamental right to marry. As a result of this...more

Lathrop GPM

The Supreme Court’s Gay Marriage Decision - Potential Impact on the Workplace

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In its recent landmark Obergefell decision, the United States Supreme Court held that same-sex couples have a constitutional right to marry in all states. Many employers will have to decide whether to continue benefits for...more

Davis Wright Tremaine LLP

Washington State Same-Sex Registered Domestic Partnerships Automatically Convert to Lawful Marriages on June 30, 2014

Davis Wright Tremaine LLP on

On June 30, 2014, same-sex domestic partnerships registered with the Washington Secretary of State will automatically convert to lawful marriages, unless one of the partners is age 62 or older, or the domestic partners have...more

Partridge Snow & Hahn LLP

New IRS Guidance on Same-Sex Spouses and Cafeteria Plans

Partridge Snow & Hahn LLP on

Action by December 31st Required for Safe Harbor - Yesterday, the IRS issued specific guidance on how employers can address issues arising from the change in tax treatment for same-sex spouses under cafeteria plans. ...more

McDermott Will & Emery

New California Law Affects State Taxation of Employer Tax Gross-Ups for Domestic Partners

McDermott Will & Emery on

The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California...more

Perkins Coie

IRS Guidance On Same-Sex Marriage: Employee Benefit Considerations

Perkins Coie on

In response to the Supreme Court decision in United States v. Windsor, 133 S. Ct. 2675 (2013), the Internal Revenue Service issued Revenue Ruling 2013-17 (Ruling) on August 29, 2013, in which the IRS set forth the following...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

Nossaman LLP

The Supreme Court Said We're Married … Now What?

Nossaman LLP on

We recently sent an E-Alert on what the recent Supreme Court same-sex marriage decisions mean for employers, but what do those decisions mean for the couples themselves in terms of employer and tax benefits?...more

Proskauer Rose LLP

United States State Department Announces Visas for Same-Sex Spouses Are Now Available

Proskauer Rose LLP on

On June 26, 2013, the Supreme Court found Section 3 of the Defense of Marriage Act (DOMA) unconstitutional, and we reported in our client alert of July 12, 2013 on implementation of the decision by United States Citizenship...more

King & Spalding

U.S. v. Windsor

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Last month, the Supreme Court declared unconstitutional the Defense of Marriage Act's requirement that only opposite-sex marriages may be recognized for federal law purposes. The Court's decision became effective July 21,...more

Fenwick & West LLP

The Supreme Court’s DOMA Decision: What Does it Mean for Employee Benefit Plans?

Fenwick & West LLP on

On June 26, 2013, in U.S. v. Windsor, the United States Supreme Court struck down the portion of the Defense of Marriage Act (“DOMA”) that defined marriage as a legal union between one man and one woman. This decision will...more

Stoel Rives LLP

Q&A on Employee Benefits After the Supreme Court’s Ruling that DOMA is Unconstitutional

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The US Supreme Court has ruled that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage for federal law purposes to mean opposite-sex marriage, is unconstitutional (United States v. Windsor, 2013 WL...more

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