News & Analysis as of

US v Windsor Hollingsworth v Perry Defense of Marriage Act

The Supreme Court, DOMA And Same-Sex Spousal Benefits

by LeClairRyan on

On June 26, 2013, the Supreme Court issued decisions in two landmark cases, finding Section 3 of the Defense of Marriage Act (“DOMA”) unconstitutional and paving the way for the resumption of same-sex marriage in California....more

U.S. Supreme Court's Decisions on DOMA Extend FMLA Definition of "Spouse" To Same-Sex Partners In States Recognizing Gay Marriage

by Stoel Rives LLP on

As almost everyone knows, the U.S. Supreme Court issued two blockbuster decisions on gay marriage, U.S. v. Windsor, which struck down the Defense of Marriage Act's ("DOMA") definition of marriage for the purposes of federal...more

The Supreme Court Said We're Married … Now What?

by Nossaman LLP on

We recently sent an E-Alert on what the recent Supreme Court same-sex marriage decisions mean for employers, but what do those decisions mean for the couples themselves in terms of employer and tax benefits?...more

Fenwick Employment Brief - July 2013: DOMA and Prop 8 Rulings Clear the Way for Same-Sex Marriages in California and Require...

by Fenwick & West LLP on

In U.S. v. Windsor, the court struck down a portion of the federal Defense of Marriage Act (“DOMA”) as unconstitutional. DOMA, for purposes of federal tax and benefits laws, defined marriage as only between “one man and one...more

What DOMA, Prop. 8 Rulings Mean For Businesses Wth Employees In California

by Nossaman LLP on

Section 3 of DOMA (the so-called "Defense of Marriage Act), which denied federal recognition of a state-sanctioned same-sex marriage, and California's Proposition 8 are dead. Originally Published in Daily Journal -...more

Prop. 8 Ruling Complicates Process For California Initiative Proponents - U.S. Supreme Court Determines Proponents Lacked Standing...

by Best Best & Krieger LLP on

The U.S. Supreme Court, in its recent Proposition 8 ruling, found that California’s initiative laws are insufficient to grant initiative proponents federal standing to sue or defend a proposition. This ruling complicates the...more

Implications Of Same-Sex Marriage Decisions By U.S. Supreme Court For Employer-Sponsored Health And Welfare Benefit Plans

by Perkins Coie on

Two controversial cases involving same-sex marriage were decided on June 26, 2013 by the United States Supreme Court. ...more

DOMA Undone

by Pierce Atwood LLP on

Signed into law in 1996, the Defense of Marriage Act, known as DOMA, defined “marriage” for purposes of federal law as a union between one man and one woman as husband and wife, and “spouse” as a person of the opposite sex....more

Personal Planning Strategies - July 2013

by Proskauer Rose LLP on

On June 26, 2013, the United States Supreme Court issued its decisions in Windsor v. United States and Hollingsworth, et. al. v. Perry et. al., thus ending a four year "fast-track" judicial expedition of the validity of the...more

U.S. Supreme Court Decisions on Same-Sex Marriages Impact Employee Benefits

On June 26, 2013, the U.S. Supreme Court (the “Court”) issued two decisions, finding that federal and California laws on same-sex marriages are unconstitutional. These decisions will have far-reaching and wide-ranging...more

What the DOMA and Prop. 8 Decisions Mean for Employers - Last Week’s Decisions Will Impact Employer-Provided Benefits

by Best Best & Krieger LLP on

The U.S. Supreme Court ruled last week that the Defense of Marriage Act’s (DOMA) definition of marriage is unconstitutional. The Court's decision and the decisions allowing same-sex marriage to resume in California will have...more

Same-Sex Marriage And The Effect Of Windsor And Hollingsworth Cases On Estate Planning In Michigan

by Varnum LLP on

On June 26, 2013, the United States Supreme Court issued decisions in the cases of U.S. v. Windsor and Hollingsworth v. Perry, two highly anticipated decisions regarding the constitutionality of same-sex marriage in the...more

UPDATE - Same-Sex Marriage Cases: Immediate Impact on Benefit Plans

On June 26, 2013, the Supreme Court issued its landmark ruling in Windsor v. United States holding that same-sex marriages valid under state law are now recognized at the federal level, thereby transforming the treatment of...more

Supreme Court Issues Two Historic Decisions on Same-Sex Marriage: What Does This Mean for Employee Benefit Plans?

On Wednesday, June 26, 2013, the United States Supreme Court (the "Court") issued two significant decisions relating to same-sex marriage, both of which will have far-reaching effects on the design and tax treatment of...more

Estate Planning Opportunities Arising from Recent Landmark Supreme Court Decisions Concerning Marriages of Same-Sex Couples

On June 26, 2013, the US Supreme Court (the “Supreme Court”) struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional in the case of United States v. Windsor (“Windsor”). In a related case, the...more

Some Takeaways From The Recent DOMA Decisions

by Charles (Chuck) Rubin on

Below is a listing of some takeaways of the more readily apparent tax consequences and implications from this week’s two DOMA decisions (Hollingsworth v. Perry & US v. Windsor) on same-sex marriages, along with a few personal...more

Should Married Nonresident Aliens Elect Joint Return Status?

by Sanford Millar on

The recent decisions of the US Supreme Court, (in the Defense of Marriage Act and Proposition 8 cases) to strike down anti-gay marriage legislation may very well produce an increase in immigrant marriages. The actual number...more

Ropes & Gray Welcomes Supreme Court Decisions in Proposition 8 and Defense of Marriage Act Cases

by Ropes & Gray LLP on

On June 26 the Supreme Court issued two important rulings in favor of equal human dignity, and Ropes & Gray is proud to have joined with many other organizations to help bring about these landmark decisions. Through its...more

Defense of Marriage Act (“DOMA”) held Unconstitutional by United States Supreme Court

After hearing arguments in March, yesterday — in a landmark 5-4 decision — the Supreme Court struck down DOMA. DOMA was section 3 of a 1996 law which explicitly defined marriage as a union between a man and a woman for...more

Supreme Court Decides the Fate of Same-Sex Marriages

by Littler on

On June 26, 2013, the Supreme Court issued its long-awaited decisions in two same-sex marriage cases. In Hollingsworth v. Perry, No. 12-144, the Court ruled that the proponents of a popular voter initiative that reversed...more

US Supreme Court Weighs-In on Same-Sex Marriage

by Bennett Jones LLP on

For Canadians, yesterday’s landmark same-sex decisions from the U.S. Supreme Court probably seems ho-hum. In Ontario, it’s been over 10 years since the Court of Appeal held that the legal definition marriage cannot exclude...more

U.S. Supreme Court Rules Defense of Marriage Act is Unconstitutional

by Ballard Spahr LLP on

Today, the U.S. Supreme Court ruled in a 5-4 vote that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. The decision in United States v. Windsor means that same-sex couples who are married under state law...more

Unconstitutionality of Defense Of Marriage Act Has Broad Reaching Implications For Tax and Wealth Planning And Tax Compliance Of...

This morning, the Supreme Court issued two historic rulings on the constitutionality of same-sex marriage. The first ruling, in a 5-4 decision, struck down as unconstitutional a key provision of the federal Defense of...more

A Summary of the U.S. Supreme Court Decisions This Week Which Will Affect Employers

by Miller & Martin PLLC on

Windsor v. United States - Issue: Can the federal government define marriage? Holding: No. Loser: The federal Defense of Marriage Act (DOMA), which was passed in 1996 and signed by President Clinton, was...more

DOMA No More, And What Does That Mean For Me In Maryland?

by Pessin Katz Law, P.A. on

In a 5-4 decision written by Justice Kennedy, the Supreme Court of the United States struck down section three of the Defense of Marriage Act known as DOMA, which defined marriage at the federal level as “only a legal union...more

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