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
10/27/2015
/ DOMA ,
Due Process ,
Equal Protection ,
Federal Taxes ,
Fourteenth Amendment ,
IRS ,
Obergefell v. Hodges ,
Popular ,
Proposed Regulation ,
Same-Sex Marriage ,
SCOTUS ,
Spouses ,
US v Windsor
Editor's Overview -
This month's article by Lindsey Chopin discusses Affordable Care Act ("ACA") litigation. Just five years old, the Supreme Court has considered issues related to the ACA numerous times. Two of those...more
7/29/2015
/ Affordable Care Act ,
Burwell v Hobby Lobby ,
Chapter 11 ,
Class Certification ,
Clawbacks ,
Commercial Bankruptcy ,
Contraceptive Coverage Mandate ,
Department of Labor (DOL) ,
Dodd-Frank ,
Due Process ,
Employee Retirement Income Security Act (ERISA) ,
Employer Mandates ,
Equal Protection ,
Executive Compensation ,
Fourteenth Amendment ,
General Motors ,
Incentive Compensation ,
Individual Mandate ,
IRS ,
King v Burwell ,
Loss Causation ,
Medicaid Expansion ,
Mental Health Parity Rule ,
Obergefell v. Hodges ,
Public Health Service Act ,
Putative Class Actions ,
Same-Sex Marriage ,
SCOTUS ,
Securities and Exchange Commission (SEC) ,
State Health Insurance Exchanges ,
UAW ,
Venue
On June 26, 2013, the U.S. Supreme Court issued a decision that will affect virtually all employers across the country. In United States v. Windsor, the Court ruled in a 5-4 decision that Section 3 of the federal Defense of...more
7/9/2013
/ DOMA ,
Employee Benefits ,
Employer Group Health Plans ,
Employer Mandates ,
Equal Protection ,
Essential Health Benefits ,
Family and Medical Leave Act (FMLA) ,
Marriage ,
Pensions ,
Same-Sex Marriage ,
SCOTUS ,
US v Windsor
The Defense of Marriage Act, which defines “marriage” and “spouse” as excluding same-sex partners, was struck down by the U.S. Supreme Court today in a 5-4 decision on equal protection grounds....more