Employee Benefits Issues in California Following the U.S. Supreme Court's Same-Sex Marriage Decisions
Polsinelli Podcast - Defense of Marriage Act
Viewer's Guide to Gay Marriage Oral Arguments
Same-sex marriages now are being recognized under federal tax law for the first time. In June 2013, the Supreme Court released its decision in United States v. Windsor, 530 U.S. 12 (2013), declaring Section 3 of the federal...more
I. A Look Back At 2013 Tax Matters, “Gangnam Style” -
A. Some Random Observations.
- 1. When we penned last year’s Update for you, dear reader, this fair country of ours stood six feet from the edge of the “...more
Earlier this year, in the case of U.S. v. Windsor, the US Supreme Court struck down Section 3 of the Defense of Marriage Act (DOMA). Under Section 3 of DOMA, the definitions of "marriage" and "spouse" had been limited to a...more
In this presentation:
- United States v. Windsor
- IRS Revenue Ruling 2013-17
- IRS FAQs
- IRS Notice 2013-61
- Correction of employment tax overpayments for health and other fringe...more
The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California...more
The Internal Revenue Service and Department of Labor have issued recent guidance to clarify the impact of the U.S. Supreme Court’s ruling in U.S. v. Windsor. The new guidance addresses some of the implications of the federal...more
Notice 2013-61 provides alternative administrative procedures for reporting income and FICA tax adjustments in response to the Windsor decision and Revenue Ruling 2013-17.
On September 24, the U.S. Department of the...more
Supreme Court Holds Defense of Marriage Act Unconstitutional -
On June 27, 2013, in a landmark ruling, the United States Supreme Court held that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. The...more
On August 29, 2013, the Internal Revenue Service issued Revenue Ruling 2013-17, under which same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes, if their...more
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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