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Same-Sex Marriage › Internal Revenue Service › Department of Labor (DOL)

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 -
Proskauer Rose LLP

The ERISA Litigation Newsletter - July 2015

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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

Bradley Arant Boult Cummings LLP

Health and Welfare Benefits for Same-Sex Spouses after Obergefell: A New Mandate for Employers?

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After last month’s decision by the U.S. Supreme Court in Obergefell v. Hodges, employee benefit plan sponsors may wonder whether Obergefell affirmatively imposes an obligation for employers to provide health, life,...more

Manatt, Phelps & Phillips, LLP

Employment Law - July 2015

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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

Seyfarth Shaw LLP

SEC Interpretive Release on the Terms “Spouse” and “Marriage”

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In another federal action that employers need take note of, last week the U.S. Securities Exchange Commission (SEC) issued its “Commission Guidance Regarding the Definition of the Terms ‘Spouse’ and ‘Marriage’ Following the...more

Parker Poe Adams & Bernstein LLP

Same-Sex Marriage Ruling - What Does It Mean for Employee Benefit Plans?

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In a 5-4 decision announced last Friday, the U.S. Supreme Court held in Obergefell v. Hodges that all states are required to recognize same-sex marriages. This ruling follows the Supreme Court’s 2013 decision in U.S. v....more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Impact of Supreme Court’s Recent Actions on Employee Benefits

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Did the Supreme Court legalize same-sex marriage? On October 6, 2014, the Supreme Court of the United States denied review of seven petitions challenging federal court of appeal rulings in the Fourth, Seventh, and...more

Butler Snow LLP

Update on Same-Sex Employee Benefits

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In recent months employers around the country, have been scrambling to keep up with developments with respect to the evolving rights of employees in same-sex relationships. This articles touches on some recent guidance in...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - February 2014

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The employee benefits issues to be considered by the U.S. Supreme Court continue to be of great significance to plan sponsors and fiduciaries. This month we review the Court's employee benefit decisions from 2013 and also...more

Poyner Spruill LLP

Same-Gender Marriage Implications for Employee Benefit Plans

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In the summer of 2013, the Supreme Court issued a decision in U.S. v. Windsor, striking down a key provision of the Defense of Marriage Act (DOMA) and eliminating the requirement that federal law recognize only marriages...more

Akerman LLP

Employee Benefits Update: 2013 Year End Plan Tasks

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As we approach the end of the year, employers and plan sponsors of qualified retirement plans and health and welfare plans should take time to meet various upcoming deadlines. Failure to comply with the deadlines may result...more

Polsinelli

New Guidance Issued On Same-Sex Marriage Impact On Benefit Plans

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The Internal Revenue Service ("IRS"), the Employee Benefits Security Administration ("EBSA") and the Department of Labor ("DOL") have recently provided new guidance with respect to how lawfully married same-sex spouses will...more

Fisher Phillips

Benefits Update, No. 4, November 2013: The World Post-Windsor: Rethinking Benefit And Leave Policies For Same-Sex Spouses

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Following a highly-publicized U.S. Supreme Court decision and subsequent guidance from both the Labor Department (DOL) and the Internal Revenue Service (IRS), employers need to rethink how they treat same-sex spouses under...more

Goodwin

IRS and DOL Guidance Clarifies Post-DOMA Questions

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The Internal Revenue Service and Department of Labor have issued recent guidance to clarify the impact of the U.S. Supreme Court’s ruling in U.S. v. Windsor. The new guidance addresses some of the implications of the federal...more

Bracewell LLP

Supreme Court strikes down Defense of Marriage Act: What are the changes for employers?

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On June 26, 2013, the United States Supreme Court held that Section 3 the Defense of Marriage Act (DOMA), which prevented the federal government from recognizing state-granted same-sex marriages, was unconstitutional because...more

Franczek P.C.

Monthly Benefits Update - September 2013

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Health & Welfare Plans - Health Care Reform: FAQ Part XVI Addresses Insurance Exchange Notice and 90-Day Waiting Period Requirement. The Treasury, the Department of Labor and the Department of Health and Human...more

McDermott Will & Emery

IRS and DOL Guidance Clarifies Employee Benefits Impact of Supreme Court’s DOMA Ruling

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Recent guidance issued by the U.S. Department of the Treasury, the Internal Revenue Service (IRS) and the Employee Benefits Security Administration (EBSA) division of the U.S. Department of Labor (DOL) provides some initial...more

Dechert LLP

Still Tied Up In Knots - IRS and DOL Guidance on Same-Sex Marriage Following Supreme Court’s Windsor Decision

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As we previously reported, in United States v. Windsor, 133 S. Ct. 2675 (2013), the U.S. Supreme Court held section 3 of the Defense of Marriage Act to be unconstitutional. Section 3 of the Defense of Marriage Act provides...more

Baker Donelson

Same Gender Spouses – The IRS and Department of Labor Now Agree

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In Revenue Ruling 2013-17 (Ruling), the IRS stated that for purposes of federal tax laws, same-gender couples who have been legally married in a jurisdiction (domestic or foreign) that allows same-gender marriage will be...more

Sheppard Mullin Richter & Hampton LLP

IRS, DOL and EBSA Issue Post-DOMA Guidance Regarding Treatment of Same-Sex Spouses

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The Internal Revenue Service (“IRS”), the Employee Benefits Security Administration (“EBSA”) and the Department of Labor (“DOL”) have recently provided new guidance with respect to how lawfully married same-sex spouses will...more

Ballard Spahr LLP

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

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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

Proskauer - Employee Benefits & Executive...

U.S. Department of Labor Announces a “Place of Celebration” Rule in Implementing the U.S. Supreme Court’s DOMA Decision With...

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A few weeks after the Internal Revenue Service (IRS) stated that it will apply a “place of celebration” rule in recognizing same-sex spouses for purposes of the Internal Revenue Code (including with respect to employee...more

Stinson - Benefits Notes Blog

Federal Agencies Issue Guidance That Valid Same Sex Marriages Recognized For All Federal Tax Purposes

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On August 29, 2013, the Treasury Department and the Internal Revenue Service issued a public announcement and released Revenue Ruling 2013-17 wherein it answered a number of open questions concerning the impact of the U.S....more

Snell & Wilmer

Agencies Issue Guidance on Same-Sex Marriage Impacting Employee Benefits

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On June 26, 2013, the United States Supreme Court, in United States v. Windsor, held that Section 3 of the Defense of Marriage Act (“DOMA”) is unconstitutional as a deprivation of the equal liberty of persons that is...more

Winstead PC

Focus on Guidance on the Implications of the Windsor Decision Recognizing

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It has been two months since the release of the U.S. Supreme Court's Windsor decision recognizing same-sex marriage and the guidance on implementing this decision is just beginning....more

Saul Ewing LLP

The Impact of the Supreme Court’s DOMA Decision on Your Employee Benefit Plans

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On June 26, 2013, the United States Supreme Court held that the Defense of Marriage Act (known as DOMA) is unconstitutional. What does this mean for your company’s employee benefit plans?...more

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