News & Analysis as of September 18, 2024

Supreme Court of the United States

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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 -

I Wanna Know What Love Is . . . and When to Provide Domestic Partner Benefits

Holland & Hart - The Benefits Dial on 10/5/2022

When the Supreme Court legalized same-sex marriages back in 2015, the IRS clarified that two people are legally married under federal law when they also are legally married under their state’s law. Because of this...more

Return to Windsor: A Novel Tax Code Correction

Lewitt Hackman on 8/1/2017

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

IRS Guidance on Employee Benefits Implications of Supreme Court Obergefell Decision on Same-Sex Marriage

McDermott Will & Emery on 1/26/2016

The Internal Revenue Service (IRS) recently issued Notice 2015-86, which provides some additional clarification, in the form of questions and answers, on the treatment of same-sex spouses under tax-qualified retirement plans...more

Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?

Proskauer - Employee Benefits & Executive... on 1/18/2016

Following the Supreme Court’s 2013 decision in U.S. v. Windsor (in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional), one of the questions facing sponsors of...more

IRS Provides Additional Guidance on Treatment of Same-Sex Marriages under Benefit Plans

Pillsbury Winthrop Shaw Pittman LLP on 12/28/2015

In IRS Notice 2015-86, the Internal Revenue Service (IRS) provided guidance to sponsors and administrators of employee benefit plans regarding the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to...more

IRS Notice 2015-86 — The Limited Effect of Obergefell

Proskauer - Employee Benefits & Executive... on 12/18/2015

Last week, the Internal Revenue Service (IRS) issued Notice 2015-86, providing guidance on the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to qualified retirement plans and health and welfare...more

IRS Issues Guidance on Application of Obergefell Decision to Benefit Plans

McGuireWoods LLP on 12/14/2015

This past June, the United States Supreme Court held in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), that the Fourteenth Amendment (i) requires a state’s civil marriage laws to apply to same-sex couples on the...more

IRS Proposed Regs Redefine the Terms “Husband” and “Wife”

Cole Schotz on 11/16/2015

The Supreme Court has recently struck down state bans on same-sex marriage as unconstitutional in Obergefell v. Hodges, 576 US ___ (2015), after previously striking down the federal exclusion of same-sex couples from...more

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

Franczek P.C. on 10/29/2015

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

IRS Issues Proposed Regulations to Accommodate Obergefell

Proskauer - Employee Benefits & Executive... on 10/27/2015

On October 21, 2015, the IRS issued proposed regulations to clarify the treatment of same-sex spouses for federal tax purposes. By way of background, in 2013, the United States Supreme Court held in United States v. Windsor...more

IRS Clarifies Same-Sex Marriages for Tax Purposes

Seyfarth Shaw LLP on 10/23/2015

Following up on the Supreme Court’s decisions in both Windsor v. United States and Obergefell v. Hodges, discussed in our earlier Alerts (here and here), on October 21, 2015 the IRS issue proposed regulations clarifying that...more

Employee Health Care Plans: Tips for Navigating the Affordable Care Act Requirements

Baker Donelson on 8/7/2015

The United States Supreme Court upheld the Affordable Care Act (the "Act") in a recent decision involving the use of the insurance exchanges. Employers are now certain that they must deal with the requirements of the Act...more

The ERISA Litigation Newsletter - July 2015

Proskauer Rose LLP on 7/29/2015

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

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

Snell & Wilmer on 7/22/2015

Same-sex Marriage Now Legal in All 50 States - 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...more

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

Bradley Arant Boult Cummings LLP on 7/21/2015

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

Employment Law - July 2015

Manatt, Phelps & Phillips, LLP on 7/13/2015

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

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

Parker Poe Adams & Bernstein LLP on 7/6/2015

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

Impact of Supreme Court’s Recent Actions on Employee Benefits

Ogletree, Deakins, Nash, Smoak & Stewart,... on 10/29/2014

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

Update on Same-Sex Employee Benefits

Butler Snow LLP on 9/11/2014

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

Update For Retirement Plans Post-Windsor

Fisher Phillips on 8/6/2014

Now that some of the dust has settled on the U.S. Supreme Court’s decision in U.S. v. Windsor, employers who haven’t done so already should take immediate steps to review their retirement plan documents and administrative...more

IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses

Stinson - Benefits Notes Blog on 6/12/2014

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

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

Bradley Arant Boult Cummings LLP on 5/21/2014

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

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

Poyner Spruill LLP on 5/6/2014

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

New IRS Rules on Same Sex Marriages and How the Rules Affect Employer-Sponsored Retirement Plans

Baker Donelson on 4/25/2014

In the U. S. Supreme Court's decision in United States v. Windsor (Windsor), the Court held that, for federal purposes, Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. Although the dispute in the Windsor...more

Retirement Plan Amendment Requirements Post-Windsor

Mintz - Employment, Labor & Benefits... on 4/14/2014

The recent release of Notice 2014-19 and IRS FAQs provide some initial pieces of the guidance that the IRS first promised in September 2013 regarding administrator obligations when amending employee benefit plans to account...more

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