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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

Supreme Court Upholds ACA Tax Credits; Employers Must Continue to Play or Pay

In a much-anticipated decision, the Supreme Court upheld in King v. Burwell the validity of tax credits under the Patient Protection and Affordable Care Act (ACA) that are available to individuals in States that have Federal...more

Affordable Care Act: Hobby Lobby Decision Limits Contraception Requirement

As widely reported, on June 30th, the United States Supreme Court held in Burwell v. Hobby Lobby Stores that certain methods of contraception under the preventive health services requirements of the Patient Protection and...more

New IRS Guidance on Same-Sex Marriages and Retirement Plans Requires Action by Employers

The Treasury Department and Internal Revenue Service (“IRS”) have issued Notice 2014-9 (the “Notice”) and related Frequently Asked Questions (“FAQs”) providing much anticipated guidance on the application of the Supreme...more

Defense of Marriage Act: What the U.S. Supreme Court’s Windsor Decision May Mean for Employer-Sponsored Benefit Plans

Now that the U.S. Supreme Court has ruled in U.S. v. Windsor that the federal Defense of Marriage Act (“DOMA”) is an unconstitutional “deprivation of the equal liberty of persons that is protected by the Fifth Amendment of...more

Supreme Court Clarifies Subrogation Rights, Emphasizes Need for Precise Plan Language

Plan sponsors, particularly those that sponsor self-funded health plans, should review plan document provisions in light of the recent decision of the Supreme Court of the United States in US Airways, Inc. v. McCutchen. In...more

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