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Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.

Legislation to Provide Equal Tax Treatment for Married Same Sex Couples

by Pessin Katz Law, P.A. on

On July 13, 2017 Rep. Richard E. Neal (D-MA-1), joined by other members of the U.S. House of Representatives, introduced H.R. 3234, Refund Equality Act of 2017, which has been referred to the House Committee on Ways and...more

Edith Windsor: Saying Farewell to a Brave Woman

by Bowditch & Dewey on

In law school, I wrote papers on the tax consequences of death and divorce for same-sex married couples. The conclusions I drew in those academic exercises included advising same-sex married couples to plan for tragedy well...more

Recognition of Same-Sex Marriage Officially the Tax Law of the Land

by Ruder Ware on

Effective tomorrow, September 2, 2016, new IRS final regulations will take effect which provide that for federal tax purposes, the terms “spouse,” “husband,” and “wife” mean an individual lawfully married to another...more

IRS Provides Additional Guidance on Treatment of Same-Sex Marriages under Benefit Plans

In IRS Notice 2015-86, the Internal Revenue Service (IRS) provided guidance to sponsors and administrators of employee benefit plans regarding the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to...more

Health Care Coverage for California Employers After Obergefell v. Hodges

by Seyfarth Shaw LLP on

After the U.S. Supreme Court’s landmark marriage-equality decision this summer (Obergefell v. Hodges), we now have full equality between same-sex and opposite-sex spouses under federal and state law. That decision affects...more

IRS Proposed Regs Redefine the Terms “Husband” and “Wife”

by Cole Schotz on

The Supreme Court has recently struck down state bans on same-sex marriage as unconstitutional in Obergefell v. Hodges, 576 US ___ (2015), after previously striking down the federal exclusion of same-sex couples from...more

Some Tax Implications of Same Sex Marriage

by Pessin Katz Law, P.A. on

By now, the U.S. Supreme Court’s decision in Obergefell v. Hodges holding that the Fourteenth Amendment requires all states to license a marriage between two people of the same sex has been widely reported upon, including in...more

Obergefell v. Hodges – Same-Sex Marriage Now Legal in all 50 States

by Snell & Wilmer on

Same-sex Marriage Now Legal in All 50 States - In 2013, the Supreme Court, in United States v. Windsor, struck down Section 3 of the Defense of Marriage Act (“DOMA”) which defined marriage, for Federal purposes, as...more

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

U.S. Supreme Court Strikes Down State Laws Banning Same-Sex Marriage - Same-Sex Couples Should Review Their Estate Planning...

by Holland & Knight LLP on

The recent U.S. Supreme Court decision in Obergefell v. Hodges, 135 S.Ct. 1039 (June 26, 2015),answered definitively the lingering questions following the Court’s decision last year in Windsor about whether states could...more

U.S. Supreme Court Holds Same-Sex Marriage To Be a Fundamental Right

by McGuireWoods LLP on

The United States Supreme Court issued its opinion in Obergefell v. Hodges, 576 U.S. ___ (2015) on June 26, 2015. In a 5-4 decision, the Supreme Court held that the Fourteenth Amendment requires a State to license a marriage...more

So Same-Sex Marriage Is Legal … Now What? Important Decisions Employers Face Now

by Foley & Lardner LLP on

In Obergefell v. Hodges, the U.S. Supreme Court held that the 14th Amendment to the Constitution requires all 50 states to license marriages between same-sex couples and to recognize same-sex marriages performed out-of-state....more

Moving Toward True Marriage Equality

by Cozen O'Connor on

With the recent decision of the U.S. Supreme Court, same-sex couples now have the freedom to marry, and divorce, throughout the Country. There is finally marriage equality. Certainly, being able to marry is important...more

Supreme Court Approves Same-Sex Marriage: Tax and Legal Implications for Same-Sex Spouses

by Jackson Walker on

On June 26, 2015, the Supreme Court handed down its decision in the landmark case of Obergefell v. Hodges. The Court held that the Fourteenth Amendment to the United States Constitution requires all states to license a...more

The U.S. Supreme Court Finds a Constitutional Right to Same-Sex Marriage: Implications for Employee Benefit Plan Sponsors

On June 26, 2015, the U.S. Supreme Court issued a historic decision in Obergefell v. Hodges, holding that the Fourteenth Amendment’s Due Process and Equal Protection Clauses require states to allow same-sex marriage and to...more

Same - Sex Marriage and the Workplace

by Burr & Forman on

Alabama's recent news headlines have been dominated by the subject of same-sex marriage. There are very strong opinion on both sides of the issue, and Alabama has now joined the long list of states involved in litigation...more

Florida Becomes the 36th State to Allow Same-Sex Marriage

by Cole Schotz on

On August 21st, 2014, U.S. District Court Judge, Robert L. Hinkle, in the case of Brenner v. Scott, ruled that Florida’s constitutional and statutory bans on same-sex marriage were unconstitutional. Same-sex couples were...more

How Does Arizona Same Sex Marriage Impact HR?

by Jaburg Wilk on

On Friday October 17, 2014, same sex marriages became legal in Arizona. What are the changes that Arizona employers and their HR professionals need to be aware of? 1. The definition of spouse in employee manuals and...more

If You Die Intestate (Without A Last Will And Testament), Will Your Same-Sex Spouse Be Considered A “Spouse” For Purposes Of...

Yes. One of the effects of the Whitewood decision is that same-sex spouses are considered a “spouse” for purposes of Pennsylvania’s intestate succession process. A person domiciled in Pennsylvania who dies without a will is...more

State Tax Implications of Fourth Circuit Court of Appeals Decision Rejecting Virginia’s Same-Sex Marriage Ban

On Monday, the Court of Appeals for the Fourth Circuit invalidated Virginia’s prohibition on same-sex marriages. Bostic v. Schaefer, Docket No. 14-1167 (4th Cir. July 28, 2014). The Fourth Circuit includes Virginia, Maryland,...more

More Post-Windsor Tax Guidance: IRS Issues Letter Outlining Steps for Individuals to Obtain Tax Refunds for Same-Sex Spousal...

On June 27, 2014, the IRS published a letter outlining the steps taxpayers should take in order to obtain a refund for taxes paid on the value of employer-sponsored health coverage provided to an employee’s same-sex spouse....more

DOMA, One Year After Marriage Ruling

by Nossaman LLP on

It hardly seems like it's been an entire year since the U.S. Supreme Court struck down a huge portion of the so-called Defense of Marriage Act (DOMA), which precluded the federal government from recognizing the legally valid...more

Lift of Prohibition on Same-Sex Marriages in Pennsylvania Provides New Estate Planning Opportunities

On May 20, 2014, in the case of Whitewood v. Wolf, Judge John E. Jones III of the U.S. District Court for the Middle District of Pennsylvania struck down Pennsylvania’s ban on same-sex marriages. Like many of the rulings...more

IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses

Employers have been considering the impact on benefit programs, including the qualified retirement plans, of the U.S. Supreme Court’s decision recognizing the validity of same sex marriages. In September, 2013, the IRS issued...more

Adoption Tax Credit for Same Sex Couples

Under The Internal Revenue Code Section 36C, an individual taxpayer may claim an adoption credit for qualified adoption expenses paid or incurred by the taxpayer. The total qualified adoption expenses that may be claimed as a...more

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