News & Analysis as of

New IRS Guidance Relating to Same-Sex Spouses and Qualified Retirement Plan Benefits

Shortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the IRS announced that same-sex marriages will be recognized for federal tax...more

IRS Issues Windsor Guidance For Qualified Retirement Plans

The IRS has issued Notice 2014-19, which provides anticipated guidance for sponsors of qualified retirement plans on complying with last year's Supreme Court ruling in United States v. Windsor. That decision deemed...more

Retirement Plan Amendment Requirements Post-Windsor

The recent release of Notice 2014-19 and IRS FAQs provide some initial pieces of the guidance that the IRS first promised in September 2013 regarding administrator obligations when amending employee benefit plans to account...more

IRS Releases Guidance on Application of Windsor to Retirement Plans

Last week, the IRS released Notice 2014-19, which provides guidance on the application to retirement plans of the Supreme Court’s decision in United States v. Windsor, which found Section 3 of the Defense of Marriage Act...more

IRS Issues Guidance on Recognition of Same-Sex Marriage Under Tax-Qualified Retirement Plans

On April 4, 2014, the Internal Revenue Service issued Notice 2014-19 providing guidance on the application of the U.S. Supreme Court’s decision in United States v. Windsor (“Windsor”) to tax-qualified retirement plans (such...more

The DOMA Decision – IRS Guidance on Application to Retirement Plans

Since the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act (“DOMA”) June 26, 2013 (U.S. v. Windsor), there have been many questions regarding the recognition of same-sex spouses for qualified retirement...more

IRS Releases Guidance for Effective Date of Same-Sex Spousal Retirement Rights

Plan sponsors now know how and by when retirement plans must comply with the U.S. Supreme Court’s decision in Windsor. The IRS has released its long-awaited guidance on the effective date by which qualified retirement...more

IRS Issues Windsor Guidance for Qualified Retirement Plans

On April 4, 2014, the IRS released Notice 2014-19, providing guidance on the application of United States v. Windsor to qualified retirement plans. The Notice is the third significant piece of guidance issued by the IRS on...more

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

The ERISA Litigation Newsletter - February 2014

The employee benefits issues to be considered by the U.S. Supreme Court continue to be of great significance to plan sponsors and fiduciaries. This month we review the Court's employee benefit decisions from 2013 and also...more

Same-Gender Marriage Implications for Employee Benefit Plans

In the summer of 2013, the Supreme Court issued a decision in U.S. v. Windsor, striking down a key provision of the Defense of Marriage Act (DOMA) and eliminating the requirement that federal law recognize only marriages...more

Brindisi Tax Academy -- 2013 Year-End Tax Update

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

Monthly Benefits Update - December 2013

The following are the most significant employee benefits-related legal developments that occurred in December of 2013. At the beginning of 2013, after considering feedback from our clients and contacts who work in the...more

IRS Issues Additional Guidance on the Application of Windsor to Cafeteria Plans, FSAs, and HSAs

On Monday, IRS issued Notice 2014-1, providing additional guidance on the effects of the Supreme Court’s Windsor decision on (1) cafeteria plans; (2) medical flexible spending accounts (Medical FSAs); (3) health savings...more

Latest Post-Windsor Guidance from IRS Addresses Issues for Cafeteria Plans, Flexible Spending Accounts, and Health Savings...

In its latest addition to guidance concerning the effects of the U.S. Supreme Court's decision in United States v. Windsor, the Internal Revenue Service ("IRS") has issued Notice 2014-1 to address certain issues relating to...more

IRS Issues Welfare Plan Guidance for Same-Sex Spouses in View of DOMA Ruling

The Internal Revenue Service has published a new notice that addresses specific questions on how the U.S. Supreme Court’s decision in U.S. v. Windsor, recognizing same-sex marriage, affects elections and contributions under...more

IRS Answers Some Outstanding Questions For Same Sex Spouses

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

High Net Worth Family Tax Report, Vol. 8. No. 4 -- December 2013

IRS Explains Federal Tax Consequences of Windsor Case Regarding Same-Sex Marriages - In our last report (Vol. 8, No. 3, September 2013), we told you about the recent Windsor case, in which the Supreme Court held...more

IRS Provides Some Guidance on Federal Tax Matters for Same-Sex Marriage

Earlier this year, in the case of U.S. v. Windsor, the US Supreme Court struck down Section 3 of the Defense of Marriage Act (DOMA). Under Section 3 of DOMA, the definitions of "marriage" and "spouse" had been limited to a...more

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

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 Guidance Issued On Same-Sex Marriage Impact On Benefit Plans

The Internal Revenue Service ("IRS"), the Employee Benefits Security Administration ("EBSA") and the Department of Labor ("DOL") have recently provided new guidance with respect to how lawfully married same-sex spouses will...more

The ERISA Litigation Newsletter; November 2013

In This Issue: - Labor and Employment and ERISA Class Actions After Wal-Mart and Comcast — Practice Points for Defendants (Part I – Commonality)* - Agencies Release Guidance on HRAs, FSAs, and Employer Payment...more

Employee Benefits for Same-Sex Couples: What Your Nonprofit Needs to Know

In this presentation: - United States v. Windsor - IRS Revenue Ruling 2013-17 - IRS FAQs - IRS Notice 2013-61 - Correction of employment tax overpayments for health and other fringe...more

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

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

All Federal Benefits Apply To Same-Sex Marriages

Recently, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act (DOMA), which, for federal purposes, defined marriage as between one man and one woman. United States v. Windsor, 570 U.S. ____...more

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