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Death Benefits Same-Sex Marriage

A&O Shearman

Pensions: what's new this week - 25 September 2023

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Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: PLSA updated...more

Williams Mullen

Simplified IRS Relief for Same-Sex Couples and Others

Williams Mullen on

On January 27, 2014, the Internal Revenue Service announced in Revenue Procedure 2014-18 a simplified procedure for certain estates to make a late portability election under section 2010(c)(5)(A) of the Internal Revenue Code....more

Ballard Spahr LLP

Federal District Court Awards Pension Benefit to Same-Sex Spouse

Ballard Spahr LLP on

The U.S. District Court for the Eastern District of Pennsylvania has ordered a profit sharing plan to pay death benefits to the same-sex spouse of a deceased employee....more

McDermott Will & Emery

Two Federal Courts Recognize Same-Sex Spousal Rights for Residents of States Not Permitting Same-Sex Marriage

Obergefell v. Kasich and Cozen O’Connor v. Tobits may reflect a growing trend of courts and other bodies to recognize same-sex marriages validly celebrated elsewhere even if the couple’s current state of residence does not...more

Proskauer - Employee Benefits & Executive...

First Post-Windsor ERISA Decision

In the first reported ERISA decision post-Windsor, the U.S District Court for the Eastern District of Pennsylvania held (in Cozen O’Connor, P.C. v. Jennifer Tobits) that a same-sex spouse is to be treated as the decedent’s...more

Fisher Phillips

Same-Sex Spouse Is Entitled To Death Benefits Under ERISA-Qualified Plan

Fisher Phillips on

Following on the heels of the Supreme Court’s decision in U.S. v. Windsor, a federal district court in Pennsylvania recently held that the same-sex spouse of a deceased employee is entitled to receive death benefits under the...more

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