News & Analysis as of

US v Windsor Supreme Court of the United States

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

Harris Beach PLLC on

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

Lewitt Hackman

Return to Windsor: A Novel Tax Code Correction

Lewitt Hackman on

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

Blank Rome LLP

Annual Estate Planning Newsletter: Part Four

Blank Rome LLP on

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?

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

McDermott Will & Emery

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

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

Proskauer Rose LLP

The ERISA Litigation Newsletter - January 2016

Proskauer Rose LLP on

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

Proskauer Rose LLP

The ERISA Litigation Newsletter - December 2015

Proskauer Rose LLP on

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

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

Seyfarth Shaw LLP

Health Care Coverage for California Employers After Obergefell v. Hodges

Seyfarth Shaw LLP on

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

Seyfarth Shaw LLP on

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

Snell & Wilmer

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

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

Bradley Arant Boult Cummings LLP

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

Holland & Knight LLP

U.S. Supreme Court Strikes Down State Laws Banning Same-Sex Marriage - Same-Sex Couples Should Review Their Estate Planning...

Holland & Knight LLP on

The recent U.S. Supreme Court decision in Obergefell v. Hodges, 135 S.Ct. 1039 (June 26, 2015),answered definitively the lingering questions following the Court’s decision last year in Windsor about whether states could...more

Manatt, Phelps & Phillips, LLP

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

McGuireWoods LLP

U.S. Supreme Court Holds Same-Sex Marriage To Be a Fundamental Right

McGuireWoods LLP on

The United States Supreme Court issued its opinion in Obergefell v. Hodges, 576 U.S. ___ (2015) on June 26, 2015. In a 5-4 decision, the Supreme Court held that the Fourteenth Amendment requires a State to license a marriage...more

Foley & Lardner LLP

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

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

Kelley Drye & Warren LLP

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

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

Parker Poe Adams & Bernstein LLP

Same-Sex Marriage Ruling - What Does It Mean for Employee Benefit Plans?

In a 5-4 decision announced last Friday, the U.S. Supreme Court held in Obergefell v. Hodges that all states are required to recognize same-sex marriages. This ruling follows the Supreme Court’s 2013 decision in U.S. v....more

Jackson Walker

Supreme Court Approves Same-Sex Marriage: Tax and Legal Implications for Same-Sex Spouses

Jackson Walker on

On June 26, 2015, the Supreme Court handed down its decision in the landmark case of Obergefell v. Hodges. The Court held that the Fourteenth Amendment to the United States Constitution requires all states to license a...more

260 Results
 / 
View per page
Page: of 11

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide