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Same-Sex Marriage and Your Benefit Plans: State of Celebration (Not State of Residence) Controls for Federal Tax Purposes

With a News Release, Answers to Frequently Asked Questions and a Revenue Ruling, the Internal Revenue Service (IRS) provides guidance on how the Supreme Court’s recent Defense of Marriage Act (DOMA) decision impacts its...more

The Impact of the Supreme Court’s DOMA Decision on Your Employee Benefit Plans

On June 26, 2013, the United States Supreme Court held that the Defense of Marriage Act (known as DOMA) is unconstitutional. What does this mean for your company’s employee benefit plans?...more

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