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Lewitt Hackman

Return to Windsor: A Novel Tax Code Correction

Lewitt Hackman on

Here’s the next chapter in the saga known as Edith Schlain Windsor v. The United States of America. (For a quick recap, please read Tax & Estate Planning – Small Win for Same Sex Couples?). Two representatives of the state...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Supreme Court Passively Clears the Way for Same-Sex Marriage

On October 6, 2014, the Supreme Court of the United States declined to review all seven same-sex marriage cases with petitions for certiorari pending before it. The Court’s refusal to hear the appeals means that the lower...more

Saul Ewing LLP

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

Saul Ewing LLP on

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

Butler Snow LLP

Update on Same-Sex Employee Benefits

Butler Snow LLP on

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

K&L Gates LLP

DOL Seeks to Extend FMLA Rights Relating to Same-Sex Spouses

K&L Gates LLP on

The U.S. Department of Labor (DOL) published a notice of proposed rulemaking on June 27, 2014, announcing a proposal that would expand the definition of “spouse” under the Family and Medical Leave Act (FMLA) to include all...more

Franczek P.C.

Obama Administration Announces Proposed Rule Extending FMLA Leave Rights for Same-Sex Couples

Franczek P.C. on

President Obama plans to announce today a proposed rule that would allow an employee to take FMLA leave to care for a same-sex spouse, regardless of whether the employee lives in a state that recognizes their marital status. ...more

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

Bradley Arant Boult Cummings LLP

Exclusion of Coverage for Same-Sex Spouses Did Not Interfere with Protected Rights under ERISA

In Roe v. Empire Blue Cross Blue Shield, a federal district court addressed the issue of whether a self-funded health plan could include language that denied dependent coverage to same-sex spouses without violating Section...more

Proskauer - Employee Benefits & Executive...

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

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

Ballard Spahr LLP

U.S. Judge Strikes Down Same-Sex Marriage Ban in Pennsylvania

Ballard Spahr LLP on

Today, a U.S. District Court in Pennsylvania nullified Pennsylvania’s Marriage Laws, holding that they violate the due process and equal protection clauses of the 14th Amendment to the U.S. Constitution. If the ruling stands...more

McNees Wallace & Nurick LLC

Federal Judge Strikes Down Pennsylvania Same-Sex Marriage Ban

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

McAfee & Taft

Post-DOMA, IRS and CMS issue further guidance regarding same-sex spouses

McAfee & Taft on

Last September, three months after the U.S. Supreme Court issued its landmark decision in United States v. Windsor, the IRS issued some much-anticipated guidance regarding the treatment of same-sex spouses. For employers who...more

Jackson Walker

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

Jackson Walker on

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

Poyner Spruill LLP

Same Sex Marriages: Are You Filing Your Taxes Properly?

Poyner Spruill LLP on

In late 2013, I met with my first same sex couple clients since the U.S. Supreme Court overruled the Defense of Marriage Act (DOMA) last year. If you recall, DOMA was the federal law barring the federal government from...more

FordHarrison

IRS Answers Some Outstanding Questions For Same Sex Spouses

FordHarrison on

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

Williams Mullen on

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

McNees Wallace & Nurick LLC

Marriage and Taxes in 2013

Two significant events in 2013 underscored the nexus of marriage and taxes that make it possible for many couples to radically simplify their estate planning. ...more

Fisher Phillips

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

Fisher Phillips on

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

McDermott Will & Emery

Same-Sex Marriage in Illinois

McDermott Will & Emery on

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

BakerHostetler

Tax Department Prohibits Joint Filing for Married Same Sex Couples in Ohio

BakerHostetler on

The Ohio Department of Taxation (the "Department") has issued guidance that it will require married same-sex couples who file joint federal income tax returns to file Ohio income tax returns using a "single" filing status. On...more

Epstein Becker & Green

Immigration Alert: October 2013

Epstein Becker & Green on

I. USCIS Instructs on Immigration Benefits for Same-Sex Spouses - On June 26, 2013, the Supreme Court of the United States ("SCOTUS") held that Section 3 of the Defense of Marriage Act ("DOMA") was unconstitutional....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

Adler Pollock & Sheehan P.C.

Insight on Estate Planning - October/November 2013: Estate planning for same-sex spouses: What the Supreme Court’s DOMA ruling...

In June, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act, which restricted the definition of “marriage” to a legal union between a man and a woman. Same-sex married couples are now...more

Littler

IRS Provides FICA Reporting, Withholding, and Other Guidance Regarding Married Same-Sex Couples

Littler on

Until the United States Supreme Court decision in United States v. Windsor, 570 U.S. ___ (2013), the Defense of Marriage Act (DOMA) required employers providing subsidized benefits to same-sex spouses and domestic...more

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