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IRS Provides Much Needed Clarification for Employee Benefit Plans After U.S. Supreme Court Case Strikes Down Defense of Marriage...

On August 29, 2013, IRS issued Revenue Ruling 2013-17 which clarified that for federal income tax purposes, the marital status of a same-sex couple is based on the state law or foreign law (e.g. Canada) where the marriage was...more

Employment Law Advisory for September 10, 2013: Same-Sex Spouses—What Does the Supreme Court's Ruling on DOMA Mean for Employers?

On June 26, 2013, in United States v. Windsor, the United States Supreme Court found unconstitutional Section 3 of the Defense of Marriage Act (“DOMA”). Section 3 of DOMA prohibited the federal government from acknowledging...more

Ramifications of the Overturning of DOMA on Employee Benefit Plans

On June 26, 2013, the United States Supreme Court overturned Section 3 of the Defense of Marriage Act (“DOMA”), which required the federal government to deny married same-sex couples the rights and benefits provided to...more

Defense of Marriage Act Struck Down – What it Means for Employers

The Supreme Court’s decision to strike down section 3 of the Defense of Marriage Act will have a major impact on the benefits employers provide to employees. Pending IRS guidance, employers should review benefit plans and...more

After DOMA: Impacts on Tax and Benefits Planning

What Federal benefits should be afforded to same-sex spouses as a result of the Supreme Court’s decision? The Supreme Court’s rulings in United States v. Windsor and Hollingsworth v. Perry will have far-reaching legal...more

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