Same-Sex Marriage Supreme Court of the United States

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 -
News & Analysis as of

Same-Sex Parent Claims Victory Over Alabama in Custody Battle

Freshly back to work from maternity leave, it warmed my new-mommy/divorce-lawyer heart to see this week’s U.S. Supreme Court decision affirming a loving mother’s right to share in the ongoing care and custody of children she...more

Annual Estate Planning Newsletter: Part Four

Action Item: This is the fourth installment of our Annual Estate Planning Newsletter, and focuses on matters of interest to married couples. We urge you to review this installment to ensure that your 2016 estate and tax...more

Employee Benefits Developments - January 2016

IRS Guidance Addresses Numerous ACA Issues Related to HRAs. Just before the New Year, the IRS issued Notice 2015-87 (Notice), addressing the application of Affordable Care Act (ACA) market reform rules to different...more

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

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?

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

On A Collision Course? How Religious Entities Should Address The Legal Expansions Of Gay Marriage And Gender Identity Protections

By now you are no doubt aware that the U.S. Supreme Court’s 2014 decision in Obergefell v. Hodges legalized same-sex marriage across the country. The decision has caused religious institutions and schools to ask about their...more

Sexual-Orientation Discrimination: The Lessons for Most Employers Will Be Clear Even if Federal Law Remains Unsettled

Attitudes toward same sex relationships have experienced enormous change in recent years. Perhaps the most dramatic manifestation of this shift is the Supreme Court’s decision this June in Obergefell v. Hodges striking down...more

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

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

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

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

When Same-Sex Marriage Ends, Ex-Spouse May Have Custody Rights

On June 26, 2015, the U.S. Supreme Court issued its opinion in Obergefell v Hodges, in which it ruled that the Fourteenth Amendment to the United States Constitution requires a state to license a marriage between two people...more

Five Months after Same-Sex Marriages Held Constitutional: Where Are the Courts Headed on the Unanswered Questions?

On June 26, 2015, the United States Supreme Court issued its monumental decision in Obergefell, et al. v. Hodges, et al.; Case No. 14-556, holding that state bans of same-sex marriages are unconstitutional. Specifically, the...more

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

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

Avoiding Discrimination Claims After Obergefell

In June 2015, the Supreme Court of the United States issued its long-awaited opinion in Obergefell v. Hodges, striking down bans on same-sex marriage as unconstitutional and legalizing same-sex marriage in every state (135 S....more

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

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

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

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

Civil Unions in NJ – What you Need to Know.

Same-sex couples now have the right to marry, and neither the federal nor any state government can deny anyone that right. On June 26, 2013 – a watershed moment in the history of the law and our nation – the U.S. Supreme...more

Conscientious Objectors in the Workplace

Recently, the news has been filled with employees who refuse to perform their duties based on political, moral, or religious beliefs. Kentucky clerk Kim Davis was jailed for refusing to issue marriage licenses to same sex...more

Religious Institutions: September 2015

Respondeat superior (literally, "let the master answer" in Latin) is a doctrine that applies when an employer or principal has the ability and authority to direct and control the pertinent acts of the employee. Put otherwise,...more

Can Kim Davis Be Fired? What CA Employers Should Know About Religious Accommodations

Last June, the U.S. Supreme Court determined that same-sex marriages are a fundamental liberty protected by the 14th Amendment of the U.S. Constitution – and that states must issue marriage licenses to same-sex couples....more

Lessons Employers Can Learn from Kentucky Clerk’s Same-Sex Marriage License Dispute

Almost every day the news carries an additional story about Kim Davis, the Rowan County, Kentucky clerk who has defied the Supreme Court by refusing to issue marriage licenses to same-sex couples. The Kim Davis story may be...more

Religion Versus Government: The Current State of Same-Sex Marriage Licenses In the South

On June 26, 2015, a few hours after the United States Supreme Court made its legendary decision to legalize same-sex marriage, many marriage clerk offices in Alabama, Texas, Arkansas, Mississippi, Louisiana and Kentucky,...more

RLUIPA Round-UP

We’ve been monitoring news items involving local government, religion, and land use that may be of interest to our readers. Below is what has caught our attention. Livingston Daily reports that Genoa Charter Township...more

Two Months after Same-Sex Marriages Held Constitutional, Where are the Courts Headed on the Unanswered Questions?

On June 26, 2015, the United States Supreme Court issued its monumental decision in Obergefell, et al. v. Hodges, et al.; Case No. 14-556, holding that state bans of same-sex marriages are unconstitutional. Specifically, the...more

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