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Same-Sex Marriage › Internal Revenue Service › 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 -
Lewitt Hackman

Return to Windsor: A Novel Tax Code Correction

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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

Ruder Ware

Recognition of Same-Sex Marriage Officially the Tax Law of the Land

Ruder Ware on

Effective tomorrow, September 2, 2016, new IRS final regulations will take effect which provide that for federal tax purposes, the terms “spouse,” “husband,” and “wife” mean an individual lawfully married to another...more

Franczek P.C.

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

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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

Carlton Fields

Domestic Partnership Agreements: Support upon Termination of the Relationship

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This is the fourth installment of a seven-part series. Florida law generally provides, when there is no premarital agreement, a marrying person’s right to alimony depends on the person’s need for alimony and the other...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

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

Impact of Supreme Court’s Recent Actions on Employee Benefits

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

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

Stinson LLP

Executive Briefing - May 2014

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In This Issue: - ADA Reasonable Accommodation Requests: Avoid Rigid Policies and Consider Technology - IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses - OSHA to Refer Untimely...more

Stinson - Benefits Notes Blog

IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses

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Employers have been considering the impact on benefit programs, including the qualified retirement plans, of the U.S. Supreme Court’s decision recognizing the validity of same sex marriages. In September, 2013, the IRS issued...more

Bradley Arant Boult Cummings LLP

New IRS Guidance on Same-Sex Marriages and Retirement Plans Requires Action by Employers

Bradley Arant Boult Cummings LLP on

The Treasury Department and Internal Revenue Service (“IRS”) have issued Notice 2014-9 (the “Notice”) and related Frequently Asked Questions (“FAQs”) providing much anticipated guidance on the application of the Supreme...more

Poyner Spruill LLP

IRS Guidance On Same-Gender Marriage - What Actions Should Plan Sponsors Take Now

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Following the Supreme Court’s decision in United States v. Windsor, the IRS announced in Revenue Ruling 2013-17 that lawfully married same-sex couples would be treated as married for all Internal Revenue Code purposes. On...more

Pillsbury Winthrop Shaw Pittman LLP

IRS Releases Further Guidance for Retirement Plans on Treatment of Same-Sex Spouses

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In IRS Notice 2014-19 and accompanying FAQs, the Internal Revenue Service (“IRS”) issued long-awaited guidance addressing the treatment of same-sex spouses under qualified retirement plans such as 401(k) and defined benefit...more

McAfee & Taft

Post-DOMA, IRS and CMS issue further guidance regarding same-sex spouses

McAfee & Taft on

Last September, three months after the U.S. Supreme Court issued its landmark decision in United States v. Windsor, the IRS issued some much-anticipated guidance regarding the treatment of same-sex spouses. For employers who...more

Eversheds Sutherland (US) LLP

The Honeymoon Is Over: IRS Says It Is Time to Amend Plans to Cover Same-Sex Spouses

Eversheds Sutherland (US) LLP on

On April 4, 2014, the Internal Revenue Service (IRS) released Notice 2014-19, which provides a series of Q&As regarding the application of the U.S. Supreme Court’s decision in United States v. Windsor and the IRS’s prior...more

King & Spalding

New Guidance For Cafeteria Plans, FSAs and HSAs

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In June 2013, the Supreme Court held unconstitutional a federal law requiring only opposite-sex marriages to be recognized for federal law purposes. The Internal Revenue Service ("IRS") issued initial guidance in September...more

Williams Mullen

Simplified IRS Relief for Same-Sex Couples and Others

Williams Mullen on

On January 27, 2014, the Internal Revenue Service announced in Revenue Procedure 2014-18 a simplified procedure for certain estates to make a late portability election under section 2010(c)(5)(A) of the Internal Revenue Code....more

Levenfeld Pearlstein, LLC

2014 Labor And Employment Law Checklist

Levenfeld Pearlstein, LLC on

Each year, LP’s Labor & Employment Practice Group is pleased to provide a short checklist of steps that all companies should consider taking to measure their readiness for the coming year. We hope that you find this 2014...more

FordHarrison

IRS Answers Some Outstanding Questions For Same Sex Spouses

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Since the Supreme Court's decision in United States v. Windsor holding the Defense of Marriage Act ("DOMA") to be unconstitutional, and the related guidance issued thereafter by the Internal Revenue Service certain questions...more

Williams Mullen

Virginia Department of Taxation Will Not Recognize Joint Returns for Same-Sex Couples After Windsor

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The Virginia Department of Taxation recently announced that same-sex couples married in another state must file separate Virginia income tax returns even though they file a federal return as a married couple....more

McNees Wallace & Nurick LLC

Marriage and Taxes in 2013

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Two significant events in 2013 underscored the nexus of marriage and taxes that make it possible for many couples to radically simplify their estate planning. ...more

Fisher Phillips

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

Fisher Phillips on

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

Sheppard Mullin Richter & Hampton LLP

IRS Issues Guidance Regarding Tax Treatment of Married Same-Sex Couples

Sheppard Mullin Richter & Hampton LLP on

The recent United States Supreme Court ruling in United States v. Windsor invalidated Section 3 of the Defense of Marriage Act, which had defined marriage as a union between a man and a woman. The ruling greatly expands the...more

Littler

IRS Provides FICA Reporting, Withholding, and Other Guidance Regarding Married Same-Sex Couples

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Until the United States Supreme Court decision in United States v. Windsor, 570 U.S. ___ (2013), the Defense of Marriage Act (DOMA) required employers providing subsidized benefits to same-sex spouses and domestic...more

Akerman LLP - HR Defense

With This Ring, I Thee Confer Benefits... The Meaning Of "I Do"

Akerman LLP - HR Defense on

Based upon an IRS determination which took effect last week, same-sex couples who enter into marriages in jurisdictions that recognize such marriages are now treated as married for federal tax purposes, regardless of whether...more

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