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Discrimination › Income Taxes

Discrimination is prejudicial treatment related to (or inappropriate consideration of) an individual's actual or perceived membership in a particular class, group or category, such as an individual's... more +
Discrimination is prejudicial treatment related to (or inappropriate consideration of) an individual's actual or perceived membership in a particular class, group or category, such as an individual's race, religion, gender, age, to name a few.  less -
McDermott Will & Emery

Wisconsin Enacts Discriminatory Exit Charge for Businesses Moving out of State

McDermott Will & Emery on

On June 24, 2019, Wisconsin Governor Tony Evers (D), signed into law AB 10, entitled “2019 Wisconsin Act 7.” This Act either bars a deduction for, or requires that amounts deducted be added back to, Wisconsin taxable income...more

Eversheds Sutherland (US) LLP

Step by Step: Employee Benefits in the Supreme Court

Eversheds Sutherland (US) LLP on

In conjunction with the start of the Supreme Court’s new term, Eversheds Sutherland took a look back at the Court’s work in employee benefit cases since the enactment of ERISA. We found an astonishing 128 decisions, spanning...more

Butler Snow LLP

Mississippi Supreme Court Finally Disconnects The Line On Dividend Exclusion Statute In The AT&T Case

Butler Snow LLP on

In a previous article, we summarized AT&T’s 16-year effort, in two separate lawsuits, to have declared unconstitutional two Mississippi income tax statutes on the alleged basis that they placed a greater tax burden on AT&T...more

Laner Muchin, Ltd.

The Impact Of Obergefell On Employee Benefits

Laner Muchin, Ltd. on

Prior to the Obergefell decision, the U.S. Supreme Court, in U.S. v. Windsor, struck down Section 3 of the Defense of Marriage Act (DOMA), which mandated that federal laws only recognize opposite-sex marriages. As a result of...more

Proskauer - Employee Benefits & Executive...

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

Proskauer - Employee Benefits & Executive... on

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

Butler Snow LLP

Landmark US Supreme Court Decision May Extend US Tax Benefits to UK Civil Partners

Butler Snow LLP on

On Wednesday, 26 June 2013, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act (“DOMA”), which limits the definition of “marriage” to “a legal union between one man and one woman as husband and wife” and...more

Franczek P.C.

How Does The Fall Of DOMA Impact The FMLA And Other Employee Benefits?

Franczek P.C. on

Unless you've been securely wedged under a rock over the past 24 hours, you know that the U.S. Supreme Court has declared unconstitutional the Defense of Marriage Act (DOMA), which had established a federal definition of...more

FordHarrison

Legal Alert: Supreme Court Strikes Portion Of DOMA

FordHarrison on

On June 26, 2013, the United States Supreme Court issued a pair of opinions favorable to the gay rights movement, ruling that married same-sex couples are entitled to federal benefits and, by declining to decide a case from...more

Sheppard Mullin Richter & Hampton LLP

FTB issues Notice to Retroactively Deny "Qualified Small Business Stock" Tax Benefits. Amended Returns Should be Filed.

Sheppard Mullin Richter & Hampton LLP on

A California appellate court recently held as unconstitutional the California statutes extending the benefits of selling “qualified small business stock” (QSBS) to California taxpayers. In Cutler v. Franchise Tax Board (2012)...more

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