News & Analysis as of

Supreme Court of the United States Defense of Marriage Act

The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary... more +
The United States Supreme Court is the highest court of the United States and is charged with interpreting federal law, including the United States Constitution. The Court's docket is largely discretionary with only a limited number of cases granted review each term.  The Court is comprised of one chief justice and eight associate justices, who are nominated by the President and confirmed by the Senate to hold lifetime positions. less -

Annual Estate Planning Newsletter: Part Four

by Blank Rome LLP on

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

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

by McDermott Will & Emery on

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

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

by Franczek Radelet P.C. on

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

Religious Institutions: August 2015

by Holland & Knight LLP on

The decision by the United States Supreme Court on same-sex marriage has been greeted with praise and disdain by different corners of the country. The faith-based community has been especially outspoken. This is not...more

Employee Benefits After The Supreme Court’s Same-Sex Marriage Decision

by Varnum LLP on

The Supreme Court’s recent decision in Obergefell v. Hodges establishes a national right to same-sex marriage and requires states to recognize same-sex marriages performed in other states. Generally speaking, this...more

Same-Sex Marriage and Employment Discrimination: The Future of Sexual Orientation Bias Claims

by Baker Donelson on

On June 26, 2015, the Supreme Court of the United States legalized same-sex marriage throughout the country. In Oberfell v. Hodges, the Court held that Section 1 of the Fourteenth Amendment – commonly referred to as the Equal...more

Employment Law - July 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

A Nationwide Right: Same-Sex Marriage Legalized in a Monumental Decision and its Impact on Estate Planning

by Varnum LLP on

June 26, 2015. A date that will undoubtedly be added to our history books and remembered for generations. This is because on this day, the Supreme Court of the United States guaranteed the right to same-sex marriage...more

U.S. Supreme Court Holds Same-Sex Marriage To Be a Fundamental Right

by McGuireWoods LLP on

The United States Supreme Court issued its opinion in Obergefell v. Hodges, 576 U.S. ___ (2015) on June 26, 2015. In a 5-4 decision, the Supreme Court held that the Fourteenth Amendment requires a State to license a marriage...more

So Same-Sex Marriage Is Legal … Now What? Important Decisions Employers Face Now

by Foley & Lardner LLP on

In Obergefell v. Hodges, the U.S. Supreme Court held that the 14th Amendment to the Constitution requires all 50 states to license marriages between same-sex couples and to recognize same-sex marriages performed out-of-state....more

The Supreme Court’s Same-Sex Marriage Ruling & Its Employment Implications

by Kelley Drye & Warren LLP on

Unless you’ve been living under a rock, you probably are well aware that on June 26, 2015, the U.S. Supreme Court ruled that same sex couples have a constitutional right to marry and have their marriages recognized across the...more

Supreme Court Affirms Marriage for Same-Sex Couples

by Pessin Katz Law, P.A. on

On June 26, 2015, in Obergefell v. Hodges, the Supreme Court of the United States affirmed once and for all that the right to marry is a fundamental right and therefore, no State may deprive a same-sex couple of that right,...more

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

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

Keeping Multi-national Families Together - The Supreme Court’s Ruling in Favor of Same-Sex Marriage Confirms the Federal...

On Friday, June 26, 2015, the U.S. Supreme Court ruled that there is a constitutional right to same-sex marriage under the 14th Amendment (“equal protection under the law” and the right to “due process of law”), striking down...more

Supreme Court Ruling on Marriage of Same-Sex Couples Has Employee Benefit Plan Implications

by Williams Mullen on

On Friday, the Supreme Court, overturning a Sixth Circuit Court of Appeals ruling, affirmed that the Constitution requires states to permit same-sex couples to marry and to recognize such marriages legally celebrated...more

Supreme Court: 14th Amendment Requires Recognition of Same-Sex Marriage

by Lewitt Hackman on

In 1883 the Supreme Court of the United States (SCOTUS) ruled that couples engaging in interracial sex (Pace v. Alabama) are not in violation of the Fourteenth Amendment to the United States Constitution, which was ratified...more

A First Look at the Workplace Implications of Same-Sex Marriage Equality

by JD Supra Perspectives on

We asked attorneys writing on JD Supra to share with us their initial thoughts on the implications of the U.S. Supreme Court's Obergefell decision in favor of same-sex marriage equaliy, especially with the regard to the...more

The U.S. Supreme Court Finds a Constitutional Right to Same-Sex Marriage: Implications for Employee Benefit Plan Sponsors

On June 26, 2015, the U.S. Supreme Court issued a historic decision in Obergefell v. Hodges, holding that the Fourteenth Amendment’s Due Process and Equal Protection Clauses require states to allow same-sex marriage and to...more

Same-Sex Marriage Issues for Employers

by Burr & Forman on

In the case of Searcy v. Strange, 2015 WL 328825 (S.D. Ala Jan. 25, 2015), the federal Court for the Southern District of Alabama held that Alabama's ban on same-sex marriage is unconstitutional. Alabama news headlines have...more

Supreme Court to Review Same-Sex Marriage Cases

by McDermott Will & Emery on

The Supreme Court of the United States announced on January 16, 2015, that it would review four cases challenging the constitutionality of state laws banning same-sex marriage in Kentucky, Michigan, Ohio and Tennessee. The...more

Did You Know…SCOTUS Will Decide Gay Marriage Issue Once and For All

by Nossaman LLP on

It was bound to happen.  Sooner or later the U.S. Supreme Court would be put to the task of deciding whether a married couple from California are still married while visiting Elvis’ ghost at Graceland, in Tennessee....more

Supreme Court Passively Clears the Way for Same-Sex Marriage

On October 6, 2014, the Supreme Court of the United States declined to review all seven same-sex marriage cases with petitions for certiorari pending before it. The Court’s refusal to hear the appeals means that the lower...more

It’s All Over But the Shouting! What Do Employers Do Now That Gay Marriage Is Effectively Legal Everywhere?

by JD Supra Perspectives on

By denying cert in seven cases covering five states, the Supreme Court effectively legalized gay marriage in most, if not all of the United States....more

310 Results
|
View per page
Page: of 13
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.