News & Analysis as of September 18, 2024

Tax Benefits

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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

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

Treasury Department Issues Guidance on Application of Same-Sex Marriage Ruling to Retirement Plans

Littler on 4/9/2014

On April 4, 2014, the Department of the Treasury issued its long-awaited supplemental guidance on when and how tax-qualified retirement plans (including 401(k) plans) must comply with Windsor v. United States, in which the...more

The Honeymoon Is Over: IRS Says It Is Time to Amend Plans to Cover Same-Sex Spouses

Eversheds Sutherland (US) LLP on 4/8/2014

On April 4, 2014, the Internal Revenue Service (IRS) released Notice 2014-19, which provides a series of Q&As regarding the application of the U.S. Supreme Court’s decision in United States v. Windsor and the IRS’s prior...more

Tax Implications for Same-Sex Married Couples Residing in The Carolinas

Nexsen Pruet, PLLC on 2/24/2014

As the April 15th filing deadline approaches, there are important changes to note. When the U.S. Supreme Court struck down the Defense of Marriage Act (DOMA) on June 26, 2013, a number of important tax issues were raised...more

Brindisi Tax Academy -- 2013 Year-End Tax Update

Cozen O'Connor on 1/7/2014

I. A Look Back At 2013 Tax Matters, “Gangnam Style” - A. Some Random Observations. - 1. When we penned last year’s Update for you, dear reader, this fair country of ours stood six feet from the edge of the “...more

IRS Answers Some Outstanding Questions For Same Sex Spouses

FordHarrison on 12/18/2013

Since the Supreme Court's decision in United States v. Windsor holding the Defense of Marriage Act ("DOMA") to be unconstitutional, and the related guidance issued thereafter by the Internal Revenue Service certain questions...more

Virginia Department of Taxation Will Not Recognize Joint Returns for Same-Sex Couples After Windsor

Williams Mullen on 12/3/2013

The Virginia Department of Taxation recently announced that same-sex couples married in another state must file separate Virginia income tax returns even though they file a federal return as a married couple....more

New California Law Affects State Taxation of Employer Tax Gross-Ups for Domestic Partners

McDermott Will & Emery on 10/30/2013

The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California...more

IRS and DOL Guidance Clarifies Post-DOMA Questions

Goodwin on 10/18/2013

The Internal Revenue Service and Department of Labor have issued recent guidance to clarify the impact of the U.S. Supreme Court’s ruling in U.S. v. Windsor. The new guidance addresses some of the implications of the federal...more

IRS Issues Guidance Regarding Tax Treatment of Married Same-Sex Couples

Sheppard Mullin Richter & Hampton LLP on 10/9/2013

The recent United States Supreme Court ruling in United States v. Windsor invalidated Section 3 of the Defense of Marriage Act, which had defined marriage as a union between a man and a woman. The ruling greatly expands the...more

Correcting Employment Taxes for Same-Sex Spouses: Optional Procedures After Windsor

Ogletree, Deakins, Nash, Smoak & Stewart,... on 10/8/2013

On September 23, 2013, the Internal Revenue Service (IRS) released Notice 2013-61, which provides optional administrative procedures that employers may use to correct overpayments of employment taxes paid for 2013 and prior...more

IRS Issues Notice on Special Tax Adjustment Procedures for Same-Sex Marriages

Morgan Lewis on 9/27/2013

Notice 2013-61 provides alternative administrative procedures for reporting income and FICA tax adjustments in response to the Windsor decision and Revenue Ruling 2013-17. On September 24, the U.S. Department of the...more

The Windsor FICA Fix

FordHarrison on 9/26/2013

As promised, the Internal Revenue Service has prescribed special procedures that employers may use in order to retroactively correct FICA withholding and payment following the Supreme Court's decision earlier this year in...more

DOMA Concerns for Nonsubscribers, What You Need to Know Now.

Winstead PC on 9/24/2013

On June 26, 2013, the United States Supreme Court issued a historic 5-4 decision that impacts how federal law is applied to same-sex couples. In United States v. Windsor, the Supreme Court held that Section 3 of the 1996...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

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

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

Employers Should Review Benefits Plans And Other Policies Affecting Employees In Same-Sex Marriages As New IRS Guidance...

Stoel Rives LLP on 9/16/2013

Here's something that should be at the top of your to do list on this Monday morning: make sure your benefits and other employee policies are in compliance with new guidance from the IRS that becomes effective today relating...more

EmployerLINC Employee Benefits Alert - IRS issues new guidance on same-sex spouses

McAfee & Taft on 9/13/2013

In 1996, as states were beginning to consider the concept of same-sex marriage, and before any state had acted to permit it, Congress enacted the Defense of Marriage Act. Section 3 of DOMA defined the term “marriage” as “a...more

Employment Law -- Sep 12, 2013

Manatt, Phelps & Phillips, LLP on 9/12/2013

Federal Agencies Respond to Supreme Court’s DOMA Ruling - In the wake of the U.S. Supreme Court’s decision to strike down part of the Defense of Marriage Act (“DOMA”), federal agencies are starting to respond with new...more

IRS Provides Much Needed Clarification for Employee Benefit Plans After U.S. Supreme Court Case Strikes Down Defense of Marriage...

Dickinson Wright on 9/12/2013

On August 29, 2013, IRS issued Revenue Ruling 2013-17 which clarified that for federal income tax purposes, the marital status of a same-sex couple is based on the state law or foreign law (e.g. Canada) where the marriage was...more

Important IRS Guidance on Same-Sex Marriage

Patterson Belknap Webb & Tyler LLP on 9/12/2013

Earlier this summer we sent you an Alert concerning the U.S. Supreme Court’s historic ruling (United States v. Windsor) regarding same-sex marriage. This decision declared, as unconstitutional, Section 3 of the federal...more

Treasury Department/IRS Clarify Federal Tax Treatment of Same-Sex Marriages: Assessing the Impact on Employee Benefit Plans

Mintz - Employment, Labor & Benefits... on 9/10/2013

In recently issued Revenue Ruling 2013-17, the Treasury Department and the Internal Revenue Service (IRS) ruled that all legal same-sex marriages will be recognized for federal tax purposes. The revenue ruling was accompanied...more

First Significant Tax Guidance Issued on Impact of Supreme Court Decision on Same-Sex Marriage

Wilson Sonsini Goodrich & Rosati on 9/10/2013

As we discussed in a previous WSGR Alert, the Supreme Court's ruling in U.S. v. Windsor concerning same-sex marriage will significantly affect many employee benefit plans. The IRS recently released the first significant...more

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