News & Analysis as of

Same-Sex Marriage

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 -

The Supreme Court - June 26, 2017

by Dorsey & Whitney LLP on

The Supreme Court of the United States issued decisions in five cases today: California Public Employees’ Retirement System v. ANZ Securities, Inc., No. 16-373: Lehman Brothers’ collapse led to a number of securities...more

Religious Institutions Update: June 2017

by Holland & Knight LLP on

Timely Topics - The U.S. Supreme Court recently heard oral argument in Trinity Lutheran Church of Columbia, Inc. v. Comer, No. 15-577. The lawsuit concerns whether the daycare operated by a Missouri church may qualify...more

Can You Sponsor Your Same-Sex Partner for a Green Card in Chicago?

by Ronald Shapiro on

In Illinois, same-sex unions gained legal recognition in 2014, and green card sponsorship for a foreign national came with that legal status. Despite being legal, permanent US residents often must still seek a Chicago...more

The Joint Tax Return

by Moskowitz LLP on

IRS data indicates that over 95% of married couples file jointly – and for most, but not all, couples this makes good economic sense. In this two-part series, we will discuss the advantages and disadvantages of filing joint...more

Hiding Behind Faith

by Bowditch & Dewey on

A reasonable amount of uncertainty, speculation, and even fear is expected with any change. Recently, we have seen a change among states and laws governing child welfare agencies and same-sex adoption....more

More on Transfer Tax Issues Post Windsor and the Legalization of Same-Sex Marriage

by Bryan Cave on

In a recent Notice, the Internal Revenue Service set forth some administrative procedures helping taxpayers recalculate gift and generation-skipping transfer tax exemption with respect to gifts and bequests made to or for the...more

Justice Gorsuch Likely To Have Significant Impact on Labor and Employment Cases Before the U.S. Supreme Court

by Seyfarth Shaw LLP on

Seyfarth Synopsis: With Justice Neil Gorsuch joining the Supreme Court in April, and the apparent re-emergence of a 5-4 split, we expect to see the Court issue more expansive opinions and be less reticent to grant...more

Same Sex Common Law Marriage Established by Superior Court

by Fox Rothschild LLP on

Since the striking down of the Defense of Marriage Act by the United States Supreme Court, many state courts have been trying to fill in the legal vacuum created between the legality of same-sex marriage and the lack of...more

State and Federal Tax Law Developments Affect Same-Sex Couples and MA Residents with Out-of-State Real Estate

by Goodwin on

Recent changes in state and federal tax laws impact same-sex couples and any Massachusetts residents who own real estate in another state. Clients who may be affected by these changes should act soon to protect the...more

Leaked Draft Executive Order to Respect Religious Freedom Disrespects the LGBTQ Community

by Bowditch & Dewey on

Last summer, Donald Trump received recognition for being the first Republican presidential nominee to mention the LGBTQ community in his acceptance speech. If you didn’t actually listen to his speech or read the transcript,...more

Religious Institutions Update: February 2017

by Holland & Knight LLP on

Timely Topics - A draft executive order of President Donald Trump relating to religious freedom proposes several material changes to federal law. First, it would require the executive branches to recognize a broad scope...more

Is discrimination in respect of same-sex marriage ever permissible?

by Dentons on

In Reverend Canon Pemberton v. Former Acting Bishop of Southwell and Nottingham, Canon Pemberton, a Church of England priest, entered into a same-sex marriage. The Church of England opposed the Marriage (Same Sex...more

Employee Benefits Developments - January 2017

by Hodgson Russ LLP on

The Employee Benefits practice group is pleased to present the Benefits Developments Newsletter for the month of January, 2017. Click through the links below for more information on each specific development or case. IRS...more

Retired Teacher Awarded Post-Retirement Benefits For Same-Sex Spouse

by Tucker Arensberg, P.C. on

In Re: Souderton Area Education Association and Souderton Area School District, Arbitration Award of August 7, 2016 (Arbitrator Joan Parker). Under Pennsylvania law a teacher was not able to legally marry her same-sex spouse...more

Married, but Without Benefits: The Obergefell Saga Continues in Texas

Same-sex couples can legally marry, but are they legally entitled to benefits? The Supreme Court of Texas will decide this issue after hearing oral arguments in March of 2017 in Pidgeon v. Turner. ...more

IRS Allows Same-Sex Spouses to Recover Certain Transfer Tax Exemptions

by Williams Mullen on

The Internal Revenue Service recently released IRS Notice 2017-15 to provide special procedures for spouses in a same-sex marriage, or the executor of a same-sex spouse, to recalculate their gift and estate tax applicable...more

Same-Sex Spouses Authorized to Recalculate Transfer Tax Treatment of Prior Gifts and Bequests

by BakerHostetler on

The IRS recently issued Notice 2017-15 to provide same-sex spouses relief to recalculate the federal estate, gift and generation-skipping transfer (GST) tax treatment of gifts and bequests made before the Defense of Marriage...more

Courts Have Authority To Dissolve Civil Unions Under Pennsylvania Divorce Code

Prior to the December, 2016 Neyman vs. Buckley decision, couples who were joined in civil unions had difficulty dissolving their union in Pennsylvania. When Neyman filed a divorce complaint to dissolve her civil union in...more

Michigan Abolishes Dower Rights Pending Governor Signature

by Clark Hill PLC on

The Michigan Legislature addressed lack of clarity in dower rights caused by the United States Supreme Court’s recognition of same sex marriage by eliminating it altogether. Generally speaking, dower rights allow a widow...more

What Employers Can Expect from the New Administration – Part 2: Immigration, the Affordable Care Act & Social Issues

In our second in a three-part series on what to expect from the Trump administration, we discuss immigration policy and the Affordable Care Act (ACA), as well as what may be in store for parental leave, marriage equality and...more

The Election is Over, Now What?

Now that the election is over, many clients and friends are asking what labor and employment law might look like under the soon to be President Trump. Of course, no one can predict exactly what will happen in the coming term....more

Employee Benefits Developments - October 2016

by Hodgson Russ LLP on

The Employee Benefits practice group is pleased to present the Benefits Developments Newsletter for the month of October, 2016. 2017 Benefits Limits Announced - The Internal Revenue Service and Social Security...more

Religious Institutions Update: October 2016

by Holland & Knight LLP on

Timely Topics - The final rule implementing Section 1557 of the Patient Protection and Affordable Care Act (ACA) was issued by the U.S. Department of Health and Human Services (HHS) Office for Civil Rights (OCR) on May...more

Mon General Hospital to Settle Discrimination Charge Filed By Female Employee Denied Benefits For Same-Sex Spouse

Employee Benefits No Longer Exclude Coverage for Same-Sex Spouses - MORGANTOWN, W.V. -- Mon General Hospital has agreed to conciliate a charge of sex discrimination filed by its employee, Kathy McIntire, alleging that...more

IRS Regulations Clarify Definition of Spouse for Federal Tax Purposes in Light of Obergefell v. Hodges

by BakerHostetler on

The IRS has issued final regulations clarifying the definitions of “spouse,” “husband,” “wife,” and “husband and wife” for federal tax purposes. The final regulations now define “spouse,” “husband” and “wife” as any...more

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