News & Analysis as of

Same-Sex Marriage Employee Benefits 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 -
Locke Lord LLP

Employee Benefits After Obergefell

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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

McDermott Will & Emery

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

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

Perkins Coie

IRS Guidance On Same-Sex Marriage: Employee Benefit Considerations

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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

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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?

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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

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?

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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

Morrison & Foerster LLP

Ramifications of the Overturning of DOMA on Employee Benefit Plans

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

Littler

Same-Sex Marriages and Employee Leave Entitlement After Windsor

Littler on

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

Davis Wright Tremaine LLP

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

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

Laner Muchin, Ltd.

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

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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

Ervin Cohen & Jessup LLP

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

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

Polsinelli

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

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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

Dechert LLP

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

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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

Littler

Same-Sex Marriages and Benefit Plans After Windsor

Littler on

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

Patterson Belknap Webb & Tyler LLP

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

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

Proskauer Rose LLP

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

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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

Wilson Sonsini Goodrich & Rosati

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

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

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

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

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

Akerman LLP

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

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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

Mintz - Employment, Labor & Benefits...

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

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

Perkins Coie

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

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

Davis Wright Tremaine LLP

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

Winstead PC

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

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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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