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 -

Edith Windsor: Saying Farewell to a Brave Woman

by Bowditch & Dewey on

In law school, I wrote papers on the tax consequences of death and divorce for same-sex married couples. The conclusions I drew in those academic exercises included advising same-sex married couples to plan for tragedy well...more

Pavan v Smith: Supreme Court Prevents Attempts of States to Undermine Rights of Married Same Sex Couples

by Miles & Stockbridge P.C. on

The Supreme Court case Pavan v. Smith, 582 U.S.____ (2017), in a per curiam opinion on June 26, 2017, strengthened the rights protected in Obergefell v. Hodges, 576 U.S. ___ (2015). The decision confronted an attempt by the...more

Pensions in Dispute

by Allen & Overy LLP on

The Court of Appeal has ruled on two long-running disputes about the ability of an employer to change pension benefits for future service (for example by closing a scheme to future accrual and/or capping pensionable pay). The...more

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

Same-sex survivors' pensions - exemption for pre-2005 service invalid

by Hogan Lovells on

The Supreme Court in Walker v Innospec Limited, overturning the Court of Appeal, has decided that the exemption for service prior to December 2005 from the requirement for occupational pension schemes to give survivors'...more

Let Them Eat Cake!

by Bowditch & Dewey on

The competing interests of an individual’s First Amendment right to religious freedom and an individual’s right to be free from discrimination will be addressed by the Supreme Court of the United States (“SCOTUS”) in the...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

Supreme Court Extends Equal Pension Rights for Same-Sex Partners

by Reed Smith on

As you may have already read in the press, the Supreme Court ruled on 12 July 2017 that where a member of a defined benefit occupational pension scheme is in a civil partnership or same-sex marriage, their partner is entitled...more

City of Houston’s Provision of Benefits to Same-Sex Spouses of City Employees Intact Pending Further Judicial Review

by Locke Lord LLP on

A 2013 change in the City of Houston’s employee benefits policy to extend benefits to the same-sex spouses of City employees, intended to align the City’s policy with what its legal counsel determined was a federal...more

Supreme Court widens rights for same-sex couples

by Allen & Overy LLP on

The Supreme Court has ruled in two cases on the issue of whether new legislation has retrospective effect on pension rights. One case covers same-sex couples. The other case looks at part-timers. The Court ruled that the...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

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

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