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Same-Sex Marriage › Internal Revenue Service › Divorce

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 -
Morgan Lewis

Tax-Qualified Retirement Plans: Amendments and Other Year-End Action Items - 11/21/2013

Morgan Lewis on

Plan sponsors should consider whether they need to make certain plan amendments or provide certain plan notices prior to the end of the year. The end of the year marks the deadline by which sponsors of qualified...more

Burns & Levinson LLP

2013 Employer Checklist for Benefits Planning: Post Windsor and Latest Health Reforms

Burns & Levinson LLP on

The following is a short checklist of issues that Massachusetts and other employers need to address as the laws relating to retirement, medical and other employee benefits have changed. The details regarding the application...more

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