News & Analysis as of

Defense of Marriage Act › Domestic Partnership › Income Taxes

The Defense of Marriage Act (DOMA) is a United States federal statute enacted in 1996 which defines marriage as a union exclusively between a man and woman for the purposes of federal programs and benefits. In... more +
The Defense of Marriage Act (DOMA) is a United States federal statute enacted in 1996 which defines marriage as a union exclusively between a man and woman for the purposes of federal programs and benefits. In addition, DOMA provides that individual states are not required to recognize marriages between gays and lesbians who are legally married in other states. less -
Partridge Snow & Hahn LLP

New IRS Guidance on Same-Sex Spouses and Cafeteria Plans

Partridge Snow & Hahn LLP on

Action by December 31st Required for Safe Harbor - Yesterday, the IRS issued specific guidance on how employers can address issues arising from the change in tax treatment for same-sex spouses under cafeteria plans. ...more

McDermott Will & Emery

New California Law Affects State Taxation of Employer Tax Gross-Ups for Domestic Partners

McDermott Will & Emery on

The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California...more

Nossaman LLP

The Supreme Court Said We're Married … Now What?

Nossaman LLP on

We recently sent an E-Alert on what the recent Supreme Court same-sex marriage decisions mean for employers, but what do those decisions mean for the couples themselves in terms of employer and tax benefits?...more

Holland & Knight LLP

United States v. Windsor: A New Direction in Planning for Same-Sex Couples

Holland & Knight LLP on

On June 26, 2013, the U.S. Supreme Court in United States v. Windsor1 overturned Section 3 of the Defense of Marriage Act ("DOMA"), which had defined marriage as a union between a man and a woman.2 As a result, married...more

Davis Wright Tremaine LLP

UPDATE - Same-Sex Marriage Cases: Immediate Impact on Benefit Plans

Davis Wright Tremaine LLP on

On June 26, 2013, the Supreme Court issued its landmark ruling in Windsor v. United States holding that same-sex marriages valid under state law are now recognized at the federal level, thereby transforming the treatment of...more

5 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide