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 -

Passage of the Respect for Marriage Act Signals That Same-Sex Marriage Will Remain the Law of the Land

Baker Donelson on 12/13/2022

The Respect for Marriage Act (RFMA) was initially introduced this summer in reaction to the Supreme Court's overturn of Roe v. Wade in Dobbs v. Jackson Women's Health Organization. Lawmakers were concerned that same-sex...more

Religious Institutions: August 2015

Holland & Knight LLP on 8/7/2015

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

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

Baker Donelson on 7/15/2015

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

Same Sex Marriage: Effect on Benefits

Stinson - Benefits Notes Blog on 7/3/2015

The United States Supreme Court recently held in Obergefell v. Hodges http://www.supremecourt.gov/opinions/14pdf/14-556_3204.pdf that all states must recognize and allow marriages between same sex partners. Depending on an...more

US Supreme Court Rules in Favor of Same-Sex Marriage

Morgan Lewis on 7/3/2015

Now that same-sex couples have the freedom to marry in every state, employers must consider whether plan amendments and administrative changes are necessary. On June 26, the US Supreme Court issued its landmark...more

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

Snell & Wilmer on 7/2/2015

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 between one man and one woman. The Windsor ruling...more

Supreme Court Holds States Cannot Ban Same-Sex Marriage; All States Must Perform and Recognize Same-Sex Marriage

FordHarrison on 6/29/2015

Executive Summary: The U.S. Supreme Court has held that marriage is a fundamental right, and states must perform and recognize same-sex marriage. See Obergefell v. Hodges (June 26, 2015). ...more

Obama Administration Announces Proposed Rule Extending FMLA Leave Rights for Same-Sex Couples

Franczek P.C. on 6/20/2014

President Obama plans to announce today a proposed rule that would allow an employee to take FMLA leave to care for a same-sex spouse, regardless of whether the employee lives in a state that recognizes their marital status. ...more

Exclusion of Coverage for Same-Sex Spouses Did Not Interfere with Protected Rights under ERISA

Bradley Arant Boult Cummings LLP on 6/3/2014

In Roe v. Empire Blue Cross Blue Shield, a federal district court addressed the issue of whether a self-funded health plan could include language that denied dependent coverage to same-sex spouses without violating Section...more

Despite Windsor, Federal Court Rejects Challenge to a Self-Insured ERISA Health Plan’s Denial of Coverage for Same-Sex Spouses

Proskauer - Employee Benefits & Executive... on 5/22/2014

Following the U.S. Supreme Court’s decision in US v. Windsor, the requirement that an ERISA health plan provide health coverage for same-sex spouses has often hinged on whether an employee benefit plan was insured or...more

How to Administer Benefits, Leave, and Taxes in a “Post-DOMA” World

Miller & Martin PLLC on 9/24/2013

Well, our title is a bit provocative in that not all of your “post-DOMA” questions have yet been answered by the IRS (who defines “spouse” for purposes of employee benefits under ERISA as well as taxation under the Internal...more

U.S. Department of Labor Follows IRS Ruling on Recognition of Same-Sex Marriage

Ballard Spahr LLP on 9/20/2013

The U.S. Department of Labor (DOL) yesterday announced that same-sex couples legally married in a jurisdiction that recognizes their marriage will be treated as married for purposes of the Employee Retirement Income Security...more

DOMA Stricken Down: What Does This Mean For Texas Employers?

Gray Reed on 9/16/2013

On June 26, 2013, the United States Supreme Court issued a decision in the case of Windsor v. United States holding the Federal Defense of Marriage Act (“DOMA”) unconstitutional. This decision will have implications for...more

IRS Provides Much Needed Clarification for Employee Benefit Plans After U.S. Supreme Court Case Strikes Down Defense of Marriage...

Dickinson Wright on 9/12/2013

On August 29, 2013, IRS issued Revenue Ruling 2013-17 which clarified that for federal income tax purposes, the marital status of a same-sex couple is based on the state law or foreign law (e.g. Canada) where the marriage was...more

Important IRS Guidance on Same-Sex Marriage

Patterson Belknap Webb & Tyler LLP on 9/12/2013

Earlier this summer we sent you an Alert concerning the U.S. Supreme Court’s historic ruling (United States v. Windsor) regarding same-sex marriage. This decision declared, as unconstitutional, Section 3 of the federal...more

The Post-DOMA World Relating to ERISA-Governed Employee Benefit Plans

Proskauer - Employee Benefits & Executive... on 9/11/2013

As a result of the U.S. Supreme Court’s decision in United States v. Windsor, 133 S. Ct. 2675 (2013), in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional, same-sex...more

Post-Windsor Treatment Of Same-Sex Spouses Under Qualified Retirement Plans

Perkins Coie on 7/17/2013

The United States Supreme Court significantly changed the treatment of same-sex spouses under qualified retirement plans in United States v. Windsor. ...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

Health Care Reform Employer Mandate Delayed; DOMA Struck Down - What Now For Employers?

Poyner Spruill LLP on 7/16/2013

Health Care Reform Employer Mandate and Reporting Provisions Delayed until 2015 - The U.S. Department of the Treasury unexpectedly announced on July 2, 2013 the delay of the employer shared responsibility ‘pay or play’...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

Revisiting Estate Planning Post-DOMA

Farella Braun + Martel LLP on 7/15/2013

The Supreme Court issued decisions in two landmark cases involving same-sex marriage on June 26, 2013. In United States v. Windsor, the Court held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, which...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

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