John Boyd

John Boyd

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Treasury Department Guidance on Same-Sex Spousal Status Requires Employers to Take Immediate Action on Employee Benefit Plans

Earlier this summer, following the Supreme Court's issuance of the landmark case, United States v. Windsor, which held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, we published an Executive Alert...more

9/9/2013  /  DOMA , Employee Benefits , FICA Taxes , IRS , Residency Requirements , Retirement Plan , Same-Sex Marriage , SCOTUS , Tax Returns , US v Windsor

The Supreme Court Decision on the Defense of Marriage Act: An Employer’s Perspective

In a closely watched and eagerly anticipated decision, the Supreme Court, in United States v. Windsor, __ U.S. ___ (June 26, 2013) has overturned Section 3 of the Defense of Marriage Act (DOMA) which limited the definition of...more

6/27/2013  /  COBRA , Discrimination , DOMA , Due Process , Employee Benefits , Equal Protection , Estate Tax , Health Insurance , Same-Sex Marriage , US v Windsor
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