News & Analysis as of

US v Windsor

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

Federal Law Recognizing Same-Sex, Interracial Marriages Under Federal Law Signed

On December 13, 2022, President Joe Biden signed H.R. 8404, known as the Respect for Marriage Act, into law, guaranteeing marriage equality for same-sex and interracial couples under federal law. The law passed both houses of...more

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

Same-Sex, Interracial Marriages Federal Bill Takes Step Toward Approval

On November 29, 2022, the U.S. Senate passed the Respect for Marriage Act, which would guarantee marriage equality, including for interracial and same-sex couples, under federal law. The bill, H.R. 8404, passed the Senate in...more

Proskauer - Proskauer For Good

A Seven-Year Journey from Asylum to U.S. Citizenship: Reflections on LGBTQ Immigrant Justice

In 2014, I had the privilege of representing two extraordinary young asylum seekers who had fled from Macedonia, where, because they are a gay couple, they had suffered extreme homophobic violence and sexual abuse at the...more

Davis Wright Tremaine LLP

[Webinar] Impacts of the SCOTUS Decision on Title VII LGBTQ Workplace Protections - June 29th, 11:30 am - 12:30 pm PT

As we celebrate LGBTQ Pride Month, join us for an important discussion on the significance and implications of the landmark 6-3 U.S. Supreme Court ruling, that Title VII of the 1964 Civil Rights Act protects LGBTQ employees...more

Harris Beach PLLC

Exploring the Origins of Pride Month and Taking Stock of LGBTQ+ Rights

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Across the country each June, communities come together to celebrate Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) Pride Month. This month of events honors the 1969 Stonewall Uprising in Manhattan while also...more

Robinson+Cole Health Law Diagnosis

CMS Unexpectedly Withdraws Three Proposed Rules

The Centers for Medicare and Medicaid Services (CMS) recently announced the withdrawal of three proposed rules that, in one case, had been pending since 2014. The first proposed rule that CMS decided to scrap was proposed in...more

Bowditch & Dewey

Edith Windsor: Saying Farewell to a Brave Woman

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In law school, I wrote papers on the tax consequences of death and divorce for same-sex married couples. The conclusions I drew in those academic exercises included advising same-sex married couples to plan for tragedy well...more

Lewitt Hackman

Return to Windsor: A Novel Tax Code Correction

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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

Locke Lord LLP

City of Houston’s Provision of Benefits to Same-Sex Spouses of City Employees Intact Pending Further Judicial Review

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A 2013 change in the City of Houston’s employee benefits policy to extend benefits to the same-sex spouses of City employees, intended to align the City’s policy with what its legal counsel determined was a federal...more

BCLP

More on Transfer Tax Issues Post Windsor and the Legalization of Same-Sex Marriage

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In a recent Notice, the Internal Revenue Service set forth some administrative procedures helping taxpayers recalculate gift and generation-skipping transfer tax exemption with respect to gifts and bequests made to or for the...more

Blank Rome LLP

Annual Estate Planning Newsletter: Part Four

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Action Item: This is the fourth installment of our Annual Estate Planning Newsletter, and focuses on matters of interest to married couples. We urge you to review this installment to ensure that your 2016 estate and tax...more

King & Spalding

How Does the Supreme Court’s Obergefell Decision Affect Your Employee Benefit Plans?

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The short answer: No plan amendments are required, but certain plan amendments and operational changes are permitted, and certain operational changes may be required....more

McDermott Will & Emery

IRS Guidance on Employee Benefits Implications of Supreme Court Obergefell Decision on Same-Sex Marriage

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The Internal Revenue Service (IRS) recently issued Notice 2015-86, which provides some additional clarification, in the form of questions and answers, on the treatment of same-sex spouses under tax-qualified retirement plans...more

Bryan Cave Leighton Paisner

California Court Recognizes Same-Sex Marriage a Week Prior to Windsor

Earlier this month, the U.S. District Court for the Northern District of California recognized the retroactive application of United States v. Windsor. In Schuett v. FedEx Corporation, plaintiff and her long-time...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - January 2016

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Editor's Overview - Happy New Year! Because 401(k) plans play an increasingly prominent role as an employee's principal retirement investment vehicle, fiduciaries overseeing those plans face increased pressure to see...more

Proskauer - Employee Benefits & Executive...

Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?

Following the Supreme Court’s 2013 decision in U.S. v. Windsor (in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional), one of the questions facing sponsors of...more

Stoel Rives LLP

Developments in Employee Benefits Law: Same-Sex Marriage and Title VII’s Protection for LGBT Employees

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A number of recent legal changes will have a notable impact on employee benefits law both now and in the future. Some of the most significant of those changes are the U.S. Supreme Court’s same-sex marriage decision in...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - December 2015

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Editor's Overview - In this month's newsletter, we focus on the recent wave of guidance and case law related to the Affordable Care Act. We also discuss IRS Notice 2015-86, which provides guidance on the application of...more

Pillsbury Winthrop Shaw Pittman LLP

IRS Provides Additional Guidance on Treatment of Same-Sex Marriages under Benefit Plans

In IRS Notice 2015-86, the Internal Revenue Service (IRS) provided guidance to sponsors and administrators of employee benefit plans regarding the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to...more

Proskauer - Employee Benefits & Executive...

IRS Notice 2015-86 — The Limited Effect of Obergefell

Last week, the Internal Revenue Service (IRS) issued Notice 2015-86, providing guidance on the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to qualified retirement plans and health and welfare...more

McGuireWoods LLP

IRS Issues Guidance on Application of Obergefell Decision to Benefit Plans

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This past June, the United States Supreme Court held in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), that the Fourteenth Amendment (i) requires a state’s civil marriage laws to apply to same-sex couples on the...more

Seyfarth Shaw LLP

Health Care Coverage for California Employers After Obergefell v. Hodges

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After the U.S. Supreme Court’s landmark marriage-equality decision this summer (Obergefell v. Hodges), we now have full equality between same-sex and opposite-sex spouses under federal and state law. That decision affects...more

Proskauer - Employee Benefits & Executive...

IRS Issues Proposed Regulations to Accommodate Obergefell

On October 21, 2015, the IRS issued proposed regulations to clarify the treatment of same-sex spouses for federal tax purposes. By way of background, in 2013, the United States Supreme Court held in United States v. Windsor...more

Seyfarth Shaw LLP

IRS Clarifies Same-Sex Marriages for Tax Purposes

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Following up on the Supreme Court’s decisions in both Windsor v. United States and Obergefell v. Hodges, discussed in our earlier Alerts (here and here), on October 21, 2015 the IRS issue proposed regulations clarifying that...more

Laner Muchin, Ltd.

The Impact Of Obergefell On Employee Benefits

Laner Muchin, Ltd. on

Prior to the Obergefell decision, the U.S. Supreme Court, in U.S. v. Windsor, struck down Section 3 of the Defense of Marriage Act (DOMA), which mandated that federal laws only recognize opposite-sex marriages. As a result of...more

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