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Same-Sex Marriage › Safe Harbors

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 -
Partridge Snow & Hahn LLP

New IRS Guidance on Same-Sex Spouses and Cafeteria Plans

Partridge Snow & Hahn LLP on

Action by December 31st Required for Safe Harbor - Yesterday, the IRS issued specific guidance on how employers can address issues arising from the change in tax treatment for same-sex spouses under cafeteria plans. ...more

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

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