News & Analysis as of September 20, 2024

Marriage

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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 -

Recognition of Same-Sex Marriage Officially the Tax Law of the Land

Ruder Ware on 9/2/2016

Effective tomorrow, September 2, 2016, new IRS final regulations will take effect which provide that for federal tax purposes, the terms “spouse,” “husband,” and “wife” mean an individual lawfully married to another...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

The Same-Sex Marriage Ruling: Key Employee Benefits Take-Aways

Ogletree, Deakins, Nash, Smoak & Stewart,... on 6/30/2015

Last Friday, the Supreme Court of the United States issued its highly-anticipated decision in the case of Obergefell v. Hodges, ruling that all 50 states must license marriages between two people of the same sex and must...more

What the Supreme Court’s Same-Sex Marriage Ruling Means for Employers

Bradley Arant Boult Cummings LLP on 6/30/2015

On Friday, the Supreme Court of the United States issued its long-awaited opinion in the Obergefell case, striking down bans on same-sex marriage as unconstitutional and legalizing same-sex marriage in every state. We posted...more

Special Alert for Employers and Other Benefit Plan Sponsors: How Will the Supreme Court's DOMA Decision Impact Your Employee...

Proskauer Rose LLP on 7/9/2013

On June 26, 2013, the U.S. Supreme Court issued a decision that will affect virtually all employers across the country. In United States v. Windsor, the Court ruled in a 5-4 decision that Section 3 of the federal Defense of...more

Same-Sex Marriage Cases: Are Your Benefit Plans Prepared?

Davis Wright Tremaine LLP on 3/29/2013

News articles, social media, protests, and lunchroom conversation were all dedicated to the two cases before the U.S. Supreme Court this week. Hollingsworth v. Perry and Windsor v. United States could potentially transform...more

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