News & Analysis as of September 19, 2024

Domestic Partnership

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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 -

Employee Benefits After Obergefell

Locke Lord LLP on 7/30/2015

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

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

McDermott Will & Emery on 7/1/2015

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

IRS Guidance On Same-Sex Marriage: Employee Benefit Considerations

Perkins Coie on 9/19/2013

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

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

Holland & Knight LLP on 9/10/2013

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

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

Nossaman LLP on 8/9/2013

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

U.S. v. Windsor

King & Spalding on 8/2/2013

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

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

Fenwick & West LLP on 7/16/2013

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

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

Stoel Rives LLP on 7/16/2013

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

Ramifications of the Overturning of DOMA on Employee Benefit Plans

Morrison & Foerster LLP on 7/16/2013

On June 26, 2013, the United States Supreme Court overturned Section 3 of the Defense of Marriage Act (“DOMA”), which required the federal government to deny married same-sex couples the rights and benefits provided to...more

Same-Sex Marriages and Employee Leave Entitlement After Windsor

Littler on 7/16/2013

In Windsor v. United States, No. 12-307 (June 26, 2013), the Supreme Court ruled that the section of the Defense of Marriage Act (DOMA) that required federal laws to ignore same-sex marriages that are legally entered into...more

Federal Tax Benefits Expanded to Certain Same-Sex Couples by U.S. Supreme Court

Davis Wright Tremaine LLP on 7/12/2013

With the U.S. Supreme Court’s landmark ruling in United States v. Windsor on June 26, 2013, same–sex couples legally married in a state that recognizes same-sex marriage, and who reside in such a state, are now governed by...more

The Supreme Court's Decision Declaring Section 3 Of The Defense Of Marriage Act Unconstitutional Has Far-Reaching Implications For...

Laner Muchin, Ltd. on 7/12/2013

On June 26, 2013, in United States v. Windsor, the United States Supreme Court struck down Section 3 of DOMA, holding that it was unconstitutional to discriminate between same-sex and opposite-sex marriages for purposes of...more

Supreme Court’s Message From DOMA Ruling: Get Married!

Ervin Cohen & Jessup LLP on 7/12/2013

In the wake of the Supreme Court’s recent decision in United States v. Windsor, you may have been wondering, what are all those “federal benefits now afforded to same-sex couples” that I keep hearing about? Well, one huge...more

What the Supreme Court's Defense Of Marriage Act Ruling Means For Employers

Polsinelli on 7/11/2013

On June 26, 2013, the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act ("DOMA"), which barred federal recognition of same-sex marriages. ...more

Supreme Court DOMA Decision Is Far-Reaching, but Leaves Many Unanswered Questions for Employers

Dechert LLP on 7/10/2013

On June 26, 2013, the United States Supreme Court held in United States v. Windsor, that Section 3 of the Defense of Marriage Act (“DOMA”) was “unconstitutional as a deprivation of the equal liberty of persons that is...more

Same-Sex Marriages and Benefit Plans After Windsor

Littler on 7/10/2013

On June 26, 2013, the Supreme Court issued its long-awaited decision in Windsor v. United States, No. 12-307. The Court ruled (in a 5-4 decision) that the section of the Defense of Marriage Act (DOMA) that required federal...more

Supreme Court Ruling on Same-Sex Marriage: Impact on Employee Benefits

Patterson Belknap Webb & Tyler LLP on 7/10/2013

The United States Supreme Court’s landmark decision on June 26, 2013 in United States v. Windsor that struck down Section 3 of the Defense of Marriage Act (DOMA) as unconstitutional has far reaching implications for employee...more

Supreme Court's DOMA Decision Affects Employers' Obligations under the FMLA

Proskauer Rose LLP on 7/9/2013

On June 26, 2013, the United States Supreme Court struck down the federal law that defined "marriage" as a legal union between one man and one woman as husband and wife, and "spouse" as a person of the opposite sex who is a...more

U.S. Supreme Court Holds DOMA Unconstitutional: Broad Impact on Retirement Plans, Health and Welfare Plans, and Payroll...

Wilson Sonsini Goodrich & Rosati on 7/9/2013

On June 26, 2013, the Supreme Court issued a ruling in U.S. v. Windsor concerning same-sex marriage. This WSGR Alert covers the impact of the ruling on employee benefit plans and provides action items for employers....more

DOMA Ruling: Practical Implications of the Supreme Court’s Decision

Ogletree, Deakins, Nash, Smoak & Stewart,... on 7/8/2013

On June 26, 2013, the Supreme Court of the United States issued a decision in United States v. Windsor. The Court ruled that a provision of the federal Defense of Marriage Act (DOMA), which had denied federal benefits to...more

Supreme Court Decision Striking Down DOMA Will Have a Significant Impact on Employer-Sponsored Benefits

Akerman LLP on 7/8/2013

The United States Supreme Court ruled on June 26 in United States v. Windsor, U.S., No 12-307, that the definitions of “marriage” and “spouse” contained in the Defense of Marriage Act (DOMA) excluding same-sex partners are a...more

The Impact of the Supreme Court’s DOMA Decision on Employee Benefit Plans — Some Certainty, Many Unanswered Questions

Mintz - Employment, Labor & Benefits... on 7/5/2013

The regulation of marriage was historically presumed to be the exclusive domain of the states. Since 1996, however, the Defense of Marriage Act of 1996 (“DOMA”) changed this presumption in two important respects...more

Implications Of Same-Sex Marriage Decisions By U.S. Supreme Court For Employer-Sponsored Health And Welfare Benefit Plans

Perkins Coie on 7/4/2013

Two controversial cases involving same-sex marriage were decided on June 26, 2013 by the United States Supreme Court. ...more

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

Davis Wright Tremaine LLP on 7/1/2013

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

U.S. Supreme Court Ruling: Defense of Marriage Act ("DOMA")

Winstead PC on 6/28/2013

While the U.S. Supreme Court(the “Court”) ruled section 3 of the Defense of Marriage Act (“DOMA”) unconstitutional, that does not mean that the changes for human resources departments and employee benefits plans can be...more

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