US v Windsor Same-Sex Marriage

News & Analysis as of

Department of Labor Expands FMLA Coverage for Same-Sex Spouses

Same-sex spousal rights, particularly in the area of employment law, are in a state of flux. This conundrum will hopefully be resolved later this year when the U.S. Supreme Court issues a ruling on a collection of four cases...more

Department of Labor: Married Same-Sex Couples Have FMLA Rights Regardless of State of Residence

The U.S. Department of Labor ("DOL") recently announced its Final Rule changing the definition of "spouse" in the Family and Medical Leave Act ("FMLA") to include most same-sex married couples. The Final Rule becomes...more

DOL Issues Final Rule Extending FMLA Leave Rights to Same-Sex Couples: Here's Everything Employers Need to Know

The Department of Labor has issued a final rule that will 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. This...more

Supreme Court to Review Same-Sex Marriage Cases

The Supreme Court of the United States announced on January 16, 2015, that it would review four cases challenging the constitutionality of state laws banning same-sex marriage in Kentucky, Michigan, Ohio and Tennessee. The...more

Supreme Court Decision on Same-Sex Marriage Expected this Summer

The U.S. Supreme Court recently announced it will rule on the legality of same-sex marriage and issue what is expected to be a historic decision with a widespread impact on American culture. Consolidating appeals from four...more

In Florida, Recognition of Same-Sex Marriage Will Impact Employers

On January 6, Florida became the 36th state to recognize same-sex marriage. This development came as the result of several recent state and federal court decisions finding Florida's ban on same-sex marriage an...more

HIPAA: Deadlines Pass and Definitions Change

For all covered entities and business associates, September 22 was the last day for business associate agreements (BAAs) to comply with the Omnibus HIPAA Rule (the Rule) released in January 2013. Before the Rule’s release,...more

IRS Guidance on Windsor Decision May Require End-of-Year Amendments for Qualified Retirement Plans

Earlier this year, the IRS published updated guidance on the application of the Supreme Court’s decision in United States v. Windsor to qualified retirement plans. In Windsor, the Court held that the Defense of Marriage Act’s...more

U.S. Supreme Court Now Likely to Rule on Constitutionality of Same-Sex Marriage Bans

To date, the U.S. Supreme Court has declined to rule on the constitutionality of state laws banning same-sex marriage. Even in the U.S. Supreme Court’s landmark decision in U.S. v. Windsor, the U.S. Supreme Court left to the...more

Employers: How Do Your Retirement Plans Treat Same-Sex Unions?

IRS Issues Long Awaited Guidance on Application of US v. Windsor to Retirement Plans - New IRS guidance means that action is required by employers sponsoring qualified retirement plans if the terms of the plan are...more

The Supreme Court’s 'Non-Decision' On Same-Sex Marriage: The Impact On Employee Benefits After 'Windsor'

This is a rally call for employers to evaluate employee benefit plan documents for compliance....more

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

OCR Issues Guidance Relating to Same-Sex Marriages

The Department of Health and Human Services' Office for Civil Rights recently published guidance to assist covered entities by explaining how the United States Supreme Court's decision regarding the Defense of Marriage Act...more

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

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

Update on Same-Sex Employee Benefits

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

Developments Impacting Benefits for Same-Sex Spouses

As federal and state agencies and courts further examine the implications of the Supreme Court of the United States’ ruling on same-sex marriage in U.S. v. Windsor, the laws and regulations governing employee benefits for...more

To Have and to Hold: Modern Family Formation and Application of Constitutional Principles

Recall the year 1868 and §1 of the Fourteenth Amendment of the United States Constitution: “All persons born and naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and...more

Does the recognition of same-sex marriage in Pennsylvania have any effect on immigration visa petitions for Pennsylvania citizens?

Immigration visas, unlike marriage recognitions, are regulated by the federal government, not the individual states. This means that the Pennsylvania Whitewood decision, albeit groundbreaking on a state level, has no effect...more

Update For Retirement Plans Post-Windsor

Now that some of the dust has settled on the U.S. Supreme Court’s decision in U.S. v. Windsor, employers who haven’t done so already should take immediate steps to review their retirement plan documents and administrative...more

State Tax Implications of Fourth Circuit Court of Appeals Decision Rejecting Virginia’s Same-Sex Marriage Ban

On Monday, the Court of Appeals for the Fourth Circuit invalidated Virginia’s prohibition on same-sex marriages. Bostic v. Schaefer, Docket No. 14-1167 (4th Cir. July 28, 2014). The Fourth Circuit includes Virginia, Maryland,...more

Employee Benefits Issues in California Following the U.S. Supreme Court's Same-Sex Marriage Decisions [Video]

Teresa Renaker discusses the significant effects that the Supreme Court's decisions will have on employee benefits for same-sex married couples who live and work in California....more

More Post-Windsor Tax Guidance: IRS Issues Letter Outlining Steps for Individuals to Obtain Tax Refunds for Same-Sex Spousal...

On June 27, 2014, the IRS published a letter outlining the steps taxpayers should take in order to obtain a refund for taxes paid on the value of employer-sponsored health coverage provided to an employee’s same-sex spouse....more

DOL Proposes Rulemaking to Amend Definition of "Spouse" for FMLA

In 2013, the United States Supreme Court held, in U.S. v. Windsor, that the Defense of Marriage Act's limitation of "marriage" and "spouse" to heterosexual couples was unconstitutional. Thereafter, President Obama instructed...more

CFPB Issues Guidance On Ensuring Equal Treatment For Married Same-Sex Couples

On July 8, the CFPB released guidance designed to ensure equal treatment for legally married same-sex couples in response to the Supreme Court’s decision in United States v. Windsor, 133 S. Ct. 2675 (2013). ...more

Recent Employee Benefits Developments

Amending Retirement Plans to Recognize Same-Sex Marriages Plan sponsors need to review retirement plan documents and operations to determine whether changes are needed in response to last year's Supreme Court decision in U.S....more

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