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Same-Sex Marriage Equal Protection

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 -

Return to Windsor: A Novel Tax Code Correction

by Lewitt Hackman on

Here’s the next chapter in the saga known as Edith Schlain Windsor v. The United States of America. (For a quick recap, please read Tax & Estate Planning – Small Win for Same Sex Couples?). Two representatives of the state...more

Texas Supreme Court Disputes Reach of Obergefell in Employee Benefits Case

by Seyfarth Shaw LLP on

Seyfarth Synopisis: The Texas Supreme Court held that the U.S. Supreme Court’s landmark marriage equality decision, Obergefell v. Hodges, did not dispositively address how far government employers must go in providing...more

Texas Supreme Court Disputes Reach of Obergefell in Employee Benefits Case

by Seyfarth Shaw LLP on

Seyfarth Synopsis: The Texas Supreme Court held that the U.S. Supreme Court’s landmark marriage equality decision, Obergefell v. Hodges, did not dispositively address how far government employers must go in providing benefits...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

Federalism “On Fleek” or Fifty Separate Fiefdoms? State Chief Justice Says Obergefell Is Not the Law in Alabama

by Butler Snow LLP on

A recent, public clash between the highest legal authorities of the United States and one of its constituent states, Alabama, illustrates the promise and the problems of this country’s unique system of dual sovereigns, known...more

Religious Institutions Update: January 2016

by Holland & Knight LLP on

Timely Topics - The Internal Revenue Service (IRS) issued on Dec. 17, 2015, a memorandum instructing its examiners not to conduct employment tax audits of churches without getting in touch with a high-ranking Treasury...more

Five Months after Same-Sex Marriages Held Constitutional: Where Are the Courts Headed on the Unanswered Questions?

by Baker Donelson on

On June 26, 2015, the United States Supreme Court issued its monumental decision in Obergefell, et al. v. Hodges, et al.; Case No. 14-556, holding that state bans of same-sex marriages are unconstitutional. Specifically, the...more

Treasury and the IRS Issue Proposed Regulations Implementing Supreme Court Same-Sex Marriage Ruling

by Franczek Radelet P.C. on

In recent guidance, the Department of Treasury and the IRS issued proposed rules that clarify under the Internal Revenue Code (Code) that the terms “spouse” and “husband” and “wife” refer to individuals who are lawfully...more

IRS Issues Proposed Regulations to Accommodate Obergefell

On October 21, 2015, the IRS issued proposed regulations to clarify the treatment of same-sex spouses for federal tax purposes. By way of background, in 2013, the United States Supreme Court held in United States v. Windsor...more

Two Months after Same-Sex Marriages Held Constitutional, Where are the Courts Headed on the Unanswered Questions?

by Baker Donelson on

On June 26, 2015, the United States Supreme Court issued its monumental decision in Obergefell, et al. v. Hodges, et al.; Case No. 14-556, holding that state bans of same-sex marriages are unconstitutional. Specifically, the...more

Same-Sex Marriage and Tennessee Businesses

by Burr & Forman on

In its first opportunity to apply Obergefell v. Hodges, the U.S. Supreme Court case holding same-sex marriage is a constitutional right, the Tennessee Court of Appeals recently held the state must recognize same-sex...more

Impact of the Same-Sex Marriage Decision on Employee Benefit Plans

by Thompson Coburn LLP on

In Obergefell v. Hodges, the Supreme Court held that states may not deny same-sex couples the right to marry, finding that doing so violates the Fourteenth Amendment. Writing for the five-justice majority, Justice Kennedy...more

Big Decisions: The 2014-15 U.S. Supreme Court Term in Review

by Faegre Baker Daniels on

The 2014-15 United States Supreme Court term featured a number of significant cases to the business community. The Faegre Baker Daniels appellate advocacy group is committed to helping our clients understand the Court’s...more

Religious Institutions: August 2015

by 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

The ERISA Litigation Newsletter - July 2015

by Proskauer Rose LLP on

Editor's Overview - This month's article by Lindsey Chopin discusses Affordable Care Act ("ACA") litigation. Just five years old, the Supreme Court has considered issues related to the ACA numerous times. Two of those...more

Marriage Equality Is Nationwide

by Stoel Rives LLP on

In Obergefell v. Hodges, the United States Supreme Court held that “the right to marry is a fundamental inherent in the liberty of the person, and under the Due Process and Equal Protection Clauses of the Fourteenth Amendment...more

Supremes Tell States Gay Marriage is Legal

by Sherman & Howard L.L.C. on

Recently, the U.S. Supreme Court struck down state laws the prohibit gay marriage in Obergfell v. Hodges, No. 14-556 (June 26, 2015), First, the Court held that the Fourteenth Amendment requires a State to license a marriage...more

Obergefell v. Hodges – Same-Sex Marriage Now Legal in all 50 States

by Snell & Wilmer on

Same-sex Marriage Now Legal in All 50 States - In 2013, the Supreme Court, in United States v. Windsor, struck down Section 3 of the Defense of Marriage Act (“DOMA”) which defined marriage, for Federal purposes, as...more

Domestic Partnership Agreements: Overview

by Carlton Fields on

Many couples who could not marry now can. The United States Supreme Court decision in Obergefell v. Hodges framed the issue of the fundamental right to marry and the choice to commit to and intimately associate with the...more

Employee Benefits After The Supreme Court’s Same-Sex Marriage Decision

by Varnum LLP on

The Supreme Court’s recent decision in Obergefell v. Hodges establishes a national right to same-sex marriage and requires states to recognize same-sex marriages performed in other states. Generally speaking, this...more

Same-Sex Marriage and Employment Discrimination: The Future of Sexual Orientation Bias Claims

by Baker Donelson on

On June 26, 2015, the Supreme Court of the United States legalized same-sex marriage throughout the country. In Oberfell v. Hodges, the Court held that Section 1 of the Fourteenth Amendment – commonly referred to as the Equal...more

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

by 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

Employment Law - July 2015

The Impact of National Same-Sex Marriage for Employers - Why it matters: How will employers feel the impact of the U.S. Supreme Court’s decision in Obergefell v. Hodges? The landmark ruling that the Fourteenth...more

RLUIPA Round-Up

Religion Clause Blog reports that Indiana’s First Church of Cannabis is using the state’s recently enacted religious freedom law to protect its founder and two members from prosecution for possession of marijuana. The Church...more

A Nationwide Right: Same-Sex Marriage Legalized in a Monumental Decision and its Impact on Estate Planning

by Varnum LLP on

June 26, 2015. A date that will undoubtedly be added to our history books and remembered for generations. This is because on this day, the Supreme Court of the United States guaranteed the right to same-sex marriage...more

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