Employee Benefits Issues in California Following the U.S. Supreme Court's Same-Sex Marriage Decisions
Polsinelli Podcast - Defense of Marriage Act
Supreme Court’s Rulings On Same-Sex Marriage Spark Many Questions On Employee Benefits
Viewer's Guide to Gay Marriage Oral Arguments
After months of speculation, on August 29, 2013, the Internal Revenue Service published formal guidance on the treatment of same-sex spouses under the Internal Revenue Code. In Revenue Ruling 2013-17, the IRS confirmed that a...more
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
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
On June 26, 2013, in U.S. v. Windsor, the U.S. Supreme Court held that Section 3 of the Defense of Marriage Act ("DOMA") was unconstitutional. Section 3 of DOMA provided that, for the purpose of any federal law, "marriage"...more
Health Care Reform Employer Mandate and Reporting Provisions Delayed until 2015 - The U.S. Department of the Treasury unexpectedly announced on July 2, 2013 the delay of the employer shared responsibility ‘pay or play’...more
In Windsor v. United States, No. 12-307 (June 26, 2013), the Supreme Court ruled that the section of the Defense of Marriage Act (DOMA) that required federal laws to ignore same-sex marriages that are legally entered into...more
The regulation of marriage was historically presumed to be the exclusive domain of the states. Since 1996, however, the Defense of Marriage Act of 1996 (“DOMA”) changed this presumption in two important respects...more