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Stinson - Benefits Notes Blog

IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses

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

Poyner Spruill LLP

IRS Guidance On Same-Gender Marriage - What Actions Should Plan Sponsors Take Now

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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

Eversheds Sutherland (US) LLP

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

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

King & Spalding

New Guidance For Cafeteria Plans, FSAs and HSAs

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In June 2013, the Supreme Court held unconstitutional a federal law requiring only opposite-sex marriages to be recognized for federal law purposes. The Internal Revenue Service ("IRS") issued initial guidance in September...more

Williams Mullen

Simplified IRS Relief for Same-Sex Couples and Others

Williams Mullen on

On January 27, 2014, the Internal Revenue Service announced in Revenue Procedure 2014-18 a simplified procedure for certain estates to make a late portability election under section 2010(c)(5)(A) of the Internal Revenue Code....more

FordHarrison

IRS Answers Some Outstanding Questions For Same Sex Spouses

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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

Williams Mullen

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

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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

Goodwin

IRS and DOL Guidance Clarifies Post-DOMA Questions

Goodwin on

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

Sheppard Mullin Richter & Hampton LLP

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

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

Morgan Lewis

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

Morgan Lewis on

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

FordHarrison

The Windsor FICA Fix

FordHarrison on

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

Bradley Arant Boult Cummings LLP

IRS Announces Special Procedures to Correct Overpayment of FICA for Same-Sex Benefits

In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor and supplemental guidance in Revenue Ruling 2013-17, the Internal Revenue Service has issued Notice 2013-61, providing optional special administrative...more

Pullman & Comley, LLC

Same-Sex Marriages Are Now Recognized for All Federal Tax Purposes

Pullman & Comley, LLC on

The Internal Revenue Service has issued a ruling [Revenue Ruling 2013-72, August 29, 2013] announcing that same-sex couples legally married in a state that recognized the marriage will be treated as married for all federal...more

Baker Donelson

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

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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

Ballard Spahr LLP

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

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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

Proskauer - Employee Benefits & Executive...

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

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

Morgan Lewis

Guidance on Tax Treatment of Same-Sex Marriages Takes Effect

Morgan Lewis on

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

Stoel Rives LLP

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

Stoel Rives LLP on

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

McAfee & Taft

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

McAfee & Taft on

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

Partridge Snow & Hahn LLP

New Guidance on Rhode Island State Tax Treatment for Same-Sex Spouses

Following up on our recent e-blast on IRS guidance re: federal taxation for same-sex spouses (link), Rhode Island’s Division of Taxation has clarified that all same-sex married couples will be treated as “married” for all...more

Dickinson Wright

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

Dickinson Wright on

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

Patterson Belknap Webb & Tyler LLP

Important IRS Guidance on Same-Sex Marriage

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

Mintz - Employment, Labor & Benefits...

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

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

Wilson Sonsini Goodrich & Rosati

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

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

Holland & Knight LLP

Revenue Ruling Confirms that IRS Will Recognize Same-Sex Marriages, But Not Civil Unions or Registered Domestic Partnerships

Holland & Knight LLP on

The recent U.S. Supreme Court decision inUnited States v. Windsor overturning Section 3 of the Defense of Marriage Act (DOMA) raised several questions regarding the federal tax treatment of same-sex couples. (See Holland &...more

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