News & Analysis as of September 20, 2024

Marriage

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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 -

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

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

McDermott Will & Emery on 7/1/2015

On June 26, 2015, in Obergefell v. Hodges, the Supreme Court of the United States determined that it is unconstitutional for a state to ban same-sex couples from exercising the fundamental right to marry. As a result of this...more

The Same-Sex Marriage Ruling: Key Employee Benefits Take-Aways

Ogletree, Deakins, Nash, Smoak & Stewart,... on 6/30/2015

Last Friday, the Supreme Court of the United States issued its highly-anticipated decision in the case of Obergefell v. Hodges, ruling that all 50 states must license marriages between two people of the same sex and must...more

What the Supreme Court’s Same-Sex Marriage Ruling Means for Employers

Bradley Arant Boult Cummings LLP on 6/30/2015

On Friday, the Supreme Court of the United States issued its long-awaited opinion in the Obergefell case, striking down bans on same-sex marriage as unconstitutional and legalizing same-sex marriage in every state. We posted...more

Supreme Court Says Constitution Requires States to License Same-Sex Marriages

McGuireWoods LLP on 6/29/2015

In another blockbuster 5-4 ruling authored by Justice Kennedy, in Obergefell v. Hodges, 576 U.S. ___. ____ (2015), the U.S. Supreme Court has held that the Fourteenth Amendment to the Constitution requires a state to license...more

SCOTUS Alert: Same-Sex Marriage is a Go, and ACA Stays Alive

Baker Donelson on 6/29/2015

Two big decisions in two days from the Supreme Court. Read on for details. Same-Sex Marriage is a Go! Today, the United States Supreme Court issued a monumental decision in Obergefell, et al. v. Hodges, et al.; Case No....more

SCOTUS Extends Same-Sex Marriage Rights Nationwide

Fisher Phillips on 6/29/2015

As has become its custom, the Supreme Court left one of its most high-profile decisions for the end of its term, holding by a 5-4 vote that the Constitution requires states to recognize same-sex marriages. As a result, state...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

Business Associate Agreement September 22 Deadline; Same Sex Marriage Guidance Released

Saul Ewing LLP on 9/23/2014

There are two important updates with respect to the Health Insurance Portability and Accountability Act of 1996 (HIPAA). First, on September 17, 2014, the U.S. Department of Health and Human Services (HHS) issued guidance to...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

DOL Wants FMLA to Cover Same-Sex Couples

Benesch on 7/14/2014

The U.S. Department of Labor (DOL) is seeking to extend coverage of the federal Family and Medical Leave Act (FMLA) to same-sex couples following a Supreme Court ruling that federal benefits cannot be limited based on a...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

Despite Windsor, Federal Court Rejects Challenge to a Self-Insured ERISA Health Plan’s Denial of Coverage for Same-Sex Spouses

Proskauer - Employee Benefits & Executive... on 5/22/2014

Following the U.S. Supreme Court’s decision in US v. Windsor, the requirement that an ERISA health plan provide health coverage for same-sex spouses has often hinged on whether an employee benefit plan was insured or...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

Federal Judge Strikes Down Pennsylvania Same-Sex Marriage Ban

McNees Wallace & Nurick LLC on 5/21/2014

Earlier today, Harrisburg-based Federal District Court Judge John E. Jones, III, struck down Pennsylvania's ban on same-sex marriage. In this landmark ruling, Jones concluded that "same-sex couples who seek to marry in...more

Hot Employment Topics For 2014 Part II: After The Defense Of Marriage Act? Implications For Employee Benefits

Jackson Walker on 3/5/2014

This is the second of a seven-part series describing "Hot Employment Topics for 2014." Part II focuses upon "The Aftermath of the Demise of the Defense of Marriage Act." The United States Supreme Court in 2013 struck...more

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

Fisher Phillips on 11/13/2013

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

Same-Sex Marriage in Illinois

McDermott Will & Emery on 11/12/2013

With same-sex marriages to begin in the state of Illinois next year, employers should expect an increase in requests for spousal benefit coverage from employees who have legally married their same-sex partners. The new law...more

Supreme Court Strikes Down Defense of Marriage Act: What Are The Changes for Employers?

Bracewell LLP on 9/26/2013

On June 26, 2013, the United States Supreme Court held that Section 3 the Defense of Marriage Act (DOMA), which prevented the federal government from recognizing state-granted same-sex marriages, was unconstitutional because...more

Same Gender Spouses – The IRS and Department of Labor Now Agree

Baker Donelson on 9/24/2013

In Revenue Ruling 2013-17 (Ruling), the IRS stated that for purposes of federal tax laws, same-gender couples who have been legally married in a jurisdiction (domestic or foreign) that allows same-gender marriage will be...more

How to Administer Benefits, Leave, and Taxes in a “Post-DOMA” World

Miller & Martin PLLC on 9/24/2013

Well, our title is a bit provocative in that not all of your “post-DOMA” questions have yet been answered by the IRS (who defines “spouse” for purposes of employee benefits under ERISA as well as taxation under the Internal...more

U.S. Department of Labor Follows IRS Ruling on Recognition of Same-Sex Marriage

Ballard Spahr LLP on 9/20/2013

The U.S. Department of Labor (DOL) yesterday announced that same-sex couples legally married in a jurisdiction that recognizes their marriage will be treated as married for purposes of the Employee Retirement Income Security...more

U.S. Department of Labor Announces a “Place of Celebration” Rule in Implementing the U.S. Supreme Court’s DOMA Decision With...

Proskauer - Employee Benefits & Executive... on 9/19/2013

A few weeks after the Internal Revenue Service (IRS) stated that it will apply a “place of celebration” rule in recognizing same-sex spouses for purposes of the Internal Revenue Code (including with respect to employee...more

Guidance on Tax Treatment of Same-Sex Marriages Takes Effect

Morgan Lewis on 9/18/2013

Plan sponsors will need to take prospective and, possibly, retroactive action in order to ensure compliance with the guidance. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

How to Handle Employee Benefits with Same-Sex Marriages: BB&K's John Wahlin Looks at What Changes Should be Made in Light of the...

Best Best & Krieger LLP on 9/17/2013

With this summer’s Supreme Court rulings on DOMA, the Defense of Marriage Act, and Prop. 8 allowing same-sex marriages to be recognized in states that allow them, private sector and public agency employers in California...more

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