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Employment Law -- Sep 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...

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

IRS Recognizes Same-Sex Marriages for Tax Purposes

This summer, same-sex couples achieved a legal victory in the Supreme Court when the Defense of Marriage Act (“DOMA”) was held unconstitutional....more

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

The Post-DOMA World Relating to ERISA-Governed Employee Benefit Plans

As a result of the U.S. Supreme Court’s decision in United States v. Windsor, 133 S. Ct. 2675 (2013), in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional, same-sex...more

Employment Law Advisory for September 10, 2013: Same-Sex Spouses—What Does the Supreme Court's Ruling on DOMA Mean for Employers?

On June 26, 2013, in United States v. Windsor, the United States Supreme Court found unconstitutional Section 3 of the Defense of Marriage Act (“DOMA”). Section 3 of DOMA prohibited the federal government from acknowledging...more

EmployerLINC Employment Law Update - FMLA leave and same-sex spouses

After the U.S. Supreme Court handed down its decision regarding same-sex marriages in United States v. Windsor this summer, a number of governmental agencies charged with administering employment laws have issued explanations...more

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

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

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

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

Early Guidance Sheds Light on Impact of United States v. Windsor on Employee Benefit Plans

For many years, the Defense of Marriage Act (DOMA) defined marriage under federal law as a legal union between one man and one woman. In June 2013, however, in the case of United States v. Windsor, the Supreme Court of the...more

Treasury And IRS Provide Guidance For Same-Sex Married Couples - What Same-Sex Couples Need To Know

The IRS and the U.S. Department of the Treasury announced on August 29, 2013, that same-sex couples who validly enter into a marriage in a jurisdiction whose laws authorize the marriage of two individuals of the same sex will...more

Federal Tax Treatment of Married Same-Sex Couples

On August 29, 2013, the Internal Revenue Service ruled that married same-sex couples will be treated the same as married heterosexual couples for all federal tax purposes, including income and gift and estate taxes. Revenue...more

Monthly Benefits Update - August 2013

Defense of Marriage Act - IRS Issues Guidance Recognizing Same-Sex Marriage for Federal Tax Purposes: In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor, which struck down the Defense of Marriage...more

Time to Do Something About It: Governmental agencies issue revised policies in light of Windsor decision

Earlier this month, we blogged that it was “Time for Employers to Review Their Family Medical Leave Act Policies Following the Supreme Court’s Decision to Strike Down DOMA.”....more

It’s the State of the Union for Same-Sex Couples

Today, the Internal Revenue Service issued long-awaited guidance on the treatment of same-sex spouses for Federal tax purposes. On June 26, 2013, the Supreme Court ruled in U.S. v. Windsor, 133 S.Ct. 2675 (2013), that...more

All Legal Same-Sex Marriages will be Recognized for Federal Tax Purposes

Over a month after the Defense of Marriage Act (“DOMA”) was repealed, the US Internal Revenue Service (“IRS”) has finally weighed in with guidance on the issue of same-sex marriages. As expected, the guidance held that all...more

ALERT! The DOL Takes Its First Step Toward Extending Rights for Same-Sex Spouses

Critical employment policies and benefits can depend on whether an employee has a “spouse,” but just who is legally considered a “spouse” has evolved significantly....more

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

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's DOMA Decision Raises More Questions Than It Answers

With the Supreme Court's decision on the constitutionality of part of the Defense of Marriage Act, P.L. 104-199 (DOMA), Edith Windsor, the plaintiff, joins the likes of Beulah Crane (Crane, 331 U.S 1 (1947)), Mary Archer...more

Act Now Advisory: FMLA Update: Protected Leave Available to Same-Sex Spouses

The U.S. Department of Labor ("DOL") announced that, as of August 9, 2013, it had updated guidance documents to remove references to the Defense of Marriage Act ("DOMA") in order to affirm the availability of spousal leave...more

FMLA Policy Changes Employers Should Make in Light of Windsor and the DOL’s New Guidance

On June 26, 2013, the Supreme Court of the United States struck down the Defense of Marriage Act’s (DOMA) provision defining marriage as between one man and one woman....more

Department Of Labor Extends Family And Medical Leave Act To Same-Gender Couples

On August 9, the U.S. Department of Labor (DOL) issued regulatory guidance confirming that same-sex married couples are entitled to the same benefits of the Family and Medical Leave Act (FMLA) as heterosexual married couples...more

Deconstructing DOMA: The DOL Takes Its First Step Down The Path Toward Extended Rights for Same-Sex Spouses

The United States Department of Labor (DOL) just took the first of "many steps" it plans to take over the coming months to implement the United States Supreme Court's decision in United States v. Windsor, striking down...more

DOL Issues Clarification Of FMLA Rights For Same-Sex Spouses

In light of the Supreme Court’s recent decision in United States v. Windsor, the U.S. Department of Labor (DOL) has just issued updated guidance for employers concerning the rights of same-sex spouses under the Family and...more

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