News & Analysis as of

US v Windsor Supreme Court of the United States Employee Benefits

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

by King & Spalding on

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

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

by McDermott Will & Emery on

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

IRS Issues Guidance on Application of Obergefell Decision to Benefit Plans

by McGuireWoods LLP on

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

Impact of the Same-Sex Marriage Decision on Employee Benefit Plans

by Thompson Coburn LLP on

In Obergefell v. Hodges, the Supreme Court held that states may not deny same-sex couples the right to marry, finding that doing so violates the Fourteenth Amendment. Writing for the five-justice majority, Justice Kennedy...more

Obergefell v. Hodges – Same-Sex Marriage Now Legal in all 50 States

by Snell & Wilmer on

Same-sex Marriage Now Legal in All 50 States - In 2013, the Supreme Court, in United States v. Windsor, struck down Section 3 of the Defense of Marriage Act (“DOMA”) which defined marriage, for Federal purposes, as...more

Health and Welfare Benefits for Same-Sex Spouses after Obergefell: A New Mandate for Employers?

After last month’s decision by the U.S. Supreme Court in Obergefell v. Hodges, employee benefit plan sponsors may wonder whether Obergefell affirmatively imposes an obligation for employers to provide health, life,...more

Employment Law - July 2015

The Impact of National Same-Sex Marriage for Employers - Why it matters: How will employers feel the impact of the U.S. Supreme Court’s decision in Obergefell v. Hodges? The landmark ruling that the Fourteenth...more

So Same-Sex Marriage Is Legal … Now What? Important Decisions Employers Face Now

by Foley & Lardner LLP on

In Obergefell v. Hodges, the U.S. Supreme Court held that the 14th Amendment to the Constitution requires all 50 states to license marriages between same-sex couples and to recognize same-sex marriages performed out-of-state....more

The Supreme Court’s Same-Sex Marriage Ruling & Its Employment Implications

by Kelley Drye & Warren LLP on

Unless you’ve been living under a rock, you probably are well aware that on June 26, 2015, the U.S. Supreme Court ruled that same sex couples have a constitutional right to marry and have their marriages recognized across the...more

SCOTUS Extends Same-Sex Marriage Rights Nationwide

by Fisher Phillips on

As has become its custom, the Supreme Court left one of its most high-profile decisions for the end of its term, holding by a 5-4 vote that the Constitution requires states to recognize same-sex marriages. As a result, state...more

The U.S. Supreme Court Finds a Constitutional Right to Same-Sex Marriage: Implications for Employee Benefit Plan Sponsors

On June 26, 2015, the U.S. Supreme Court issued a historic decision in Obergefell v. Hodges, holding that the Fourteenth Amendment’s Due Process and Equal Protection Clauses require states to allow same-sex marriage and to...more

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

by JD Supra Perspectives on

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

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

by 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

Update on Same-Sex Employee Benefits

by 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

Developments Impacting Benefits for Same-Sex Spouses

by McDermott Will & Emery on

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

Update For Retirement Plans Post-Windsor

by Fisher Phillips on

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

Recent Employee Benefits Developments

by Thompson Coburn LLP on

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

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

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

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

ERISA: Self-Funded Benefit Plans May Not Have To Cover Same-Sex Spouses?

You already know that the Defense of Marriage Act (DOMA), which prohibited recognition of same-sex marriages, was declared unconstitutional. United States v. Windsor, 133 S.Ct. 2675 (2013)....more

Welfare Benefit Plan Might Not Be Required To Cover Same Sex Spouses

Much has been written about the impact of the Supreme Court’s decision last term declaring unconstitutional the provision of the Defense of Marriage Act (DOMA) that required federal law not to recognize same sex marriages....more

Employee Benefits Developments - April 2014

by Hodgson Russ LLP on

Supreme Court Holds Severance Payments Are Subject to FICA Taxes - Reversing a decision by the Sixth Circuit Court of Appeals, the U.S. Supreme Court ruled unanimously that severance payments to employees who were...more

Is It Time To Review, Retest, Or Amend Your Employee Benefit Plans? IRS Provides Same Sex Marriage Guidance For Retirement Plan...

by Carlton Fields on

On June 26, 2013, when the Supreme Court determined that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the tax and benefit plan implications were unclear. Later, in Revenue Ruling 2013-17, the...more

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

by 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

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