News & Analysis as of September 21, 2024

Internal Revenue Service

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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 -

Return to Windsor: A Novel Tax Code Correction

Lewitt Hackman on 8/1/2017

Here’s the next chapter in the saga known as Edith Schlain Windsor v. The United States of America. (For a quick recap, please read Tax & Estate Planning – Small Win for Same Sex Couples?). Two representatives of the state...more

Treasury and the IRS Issue Proposed Regulations Implementing Supreme Court Same-Sex Marriage Ruling

Franczek P.C. on 10/29/2015

In recent guidance, the Department of Treasury and the IRS issued proposed rules that clarify under the Internal Revenue Code (Code) that the terms “spouse” and “husband” and “wife” refer to individuals who are lawfully...more

Update on Same-Sex Employee Benefits

Butler Snow LLP on 9/11/2014

In recent months employers around the country, have been scrambling to keep up with developments with respect to the evolving rights of employees in same-sex relationships. This articles touches on some recent guidance in...more

IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses

Stinson - Benefits Notes Blog on 6/12/2014

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

New IRS Guidance on Same-Sex Marriages and Retirement Plans Requires Action by Employers

Bradley Arant Boult Cummings LLP on 5/21/2014

The Treasury Department and Internal Revenue Service (“IRS”) have issued Notice 2014-9 (the “Notice”) and related Frequently Asked Questions (“FAQs”) providing much anticipated guidance on the application of the Supreme...more

IRS Releases Further Guidance for Retirement Plans on Treatment of Same-Sex Spouses

Pillsbury Winthrop Shaw Pittman LLP on 4/11/2014

In IRS Notice 2014-19 and accompanying FAQs, the Internal Revenue Service (“IRS”) issued long-awaited guidance addressing the treatment of same-sex spouses under qualified retirement plans such as 401(k) and defined benefit...more

Post-DOMA, IRS and CMS issue further guidance regarding same-sex spouses

McAfee & Taft on 4/9/2014

Last September, three months after the U.S. Supreme Court issued its landmark decision in United States v. Windsor, the IRS issued some much-anticipated guidance regarding the treatment of same-sex spouses. For employers who...more

IRS Answers Some Outstanding Questions For Same Sex Spouses

FordHarrison on 12/18/2013

Since the Supreme Court's decision in United States v. Windsor holding the Defense of Marriage Act ("DOMA") to be unconstitutional, and the related guidance issued thereafter by the Internal Revenue Service certain questions...more

Virginia Department of Taxation Will Not Recognize Joint Returns for Same-Sex Couples After Windsor

Williams Mullen on 12/3/2013

The Virginia Department of Taxation recently announced that same-sex couples married in another state must file separate Virginia income tax returns even though they file a federal return as a married couple....more

Marriage and Taxes in 2013

McNees Wallace & Nurick LLC on 11/29/2013

Two significant events in 2013 underscored the nexus of marriage and taxes that make it possible for many couples to radically simplify their estate planning. ...more

Benefits Update, No. 4, November 2013: The World Post-Windsor: Rethinking Benefit And Leave Policies For Same-Sex Spouses

Fisher Phillips on 11/13/2013

Following a highly-publicized U.S. Supreme Court decision and subsequent guidance from both the Labor Department (DOL) and the Internal Revenue Service (IRS), employers need to rethink how they treat same-sex spouses under...more

IRS and DOL Guidance Clarifies Post-DOMA Questions

Goodwin on 10/18/2013

The Internal Revenue Service and Department of Labor have issued recent guidance to clarify the impact of the U.S. Supreme Court’s ruling in U.S. v. Windsor. The new guidance addresses some of the implications of the federal...more

IRS Issues Guidance Regarding Tax Treatment of Married Same-Sex Couples

Sheppard Mullin Richter & Hampton LLP on 10/9/2013

The recent United States Supreme Court ruling in United States v. Windsor invalidated Section 3 of the Defense of Marriage Act, which had defined marriage as a union between a man and a woman. The ruling greatly expands the...more

IRS Provides FICA Reporting, Withholding, and Other Guidance Regarding Married Same-Sex Couples

Littler on 10/8/2013

Until the United States Supreme Court decision in United States v. Windsor, 570 U.S. ___ (2013), the Defense of Marriage Act (DOMA) required employers providing subsidized benefits to same-sex spouses and domestic...more

IRS Issues Notice on Special Tax Adjustment Procedures for Same-Sex Marriages

Morgan Lewis on 9/27/2013

Notice 2013-61 provides alternative administrative procedures for reporting income and FICA tax adjustments in response to the Windsor decision and Revenue Ruling 2013-17. On September 24, the U.S. Department of the...more

The Windsor FICA Fix

FordHarrison on 9/26/2013

As promised, the Internal Revenue Service has prescribed special procedures that employers may use in order to retroactively correct FICA withholding and payment following the Supreme Court's decision earlier this year in...more

IRS Announces Special Procedures to Correct Overpayment of FICA for Same-Sex Benefits

Bradley Arant Boult Cummings LLP on 9/26/2013

In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor and supplemental guidance in Revenue Ruling 2013-17, the Internal Revenue Service has issued Notice 2013-61, providing optional special administrative...more

Same Gender Spouses – The IRS and Department of Labor Now Agree

Baker Donelson on 9/24/2013

In Revenue Ruling 2013-17 (Ruling), the IRS stated that for purposes of federal tax laws, same-gender couples who have been legally married in a jurisdiction (domestic or foreign) that allows same-gender marriage will be...more

U.S. Department of Labor Follows IRS Ruling on Recognition of Same-Sex Marriage

Ballard Spahr LLP on 9/20/2013

The U.S. Department of Labor (DOL) yesterday announced that same-sex couples legally married in a jurisdiction that recognizes their marriage will be treated as married for purposes of the Employee Retirement Income Security...more

U.S. Department of Labor Announces a “Place of Celebration” Rule in Implementing the U.S. Supreme Court’s DOMA Decision With...

Proskauer - Employee Benefits & Executive... on 9/19/2013

A few weeks after the Internal Revenue Service (IRS) stated that it will apply a “place of celebration” rule in recognizing same-sex spouses for purposes of the Internal Revenue Code (including with respect to employee...more

Guidance on Tax Treatment of Same-Sex Marriages Takes Effect

Morgan Lewis on 9/18/2013

Plan sponsors will need to take prospective and, possibly, retroactive action in order to ensure compliance with the guidance. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

The IRS Formal Guidance Recognizing Same-Sex Marriages Has Benefit and Payroll Implications for Employers

Littler on 9/17/2013

After months of speculation, on August 29, 2013, the Internal Revenue Service published formal guidance on the treatment of same-sex spouses under the Internal Revenue Code. In Revenue Ruling 2013-17, the IRS confirmed that a...more

Employers Should Review Benefits Plans And Other Policies Affecting Employees In Same-Sex Marriages As New IRS Guidance...

Stoel Rives LLP on 9/16/2013

Here's something that should be at the top of your to do list on this Monday morning: make sure your benefits and other employee policies are in compliance with new guidance from the IRS that becomes effective today relating...more

DOMA Stricken Down: What Does This Mean For Texas Employers?

Gray Reed on 9/16/2013

On June 26, 2013, the United States Supreme Court issued a decision in the case of Windsor v. United States holding the Federal Defense of Marriage Act (“DOMA”) unconstitutional. This decision will have implications for...more

EmployerLINC Employee Benefits Alert - IRS issues new guidance on same-sex spouses

McAfee & Taft on 9/13/2013

In 1996, as states were beginning to consider the concept of same-sex marriage, and before any state had acted to permit it, Congress enacted the Defense of Marriage Act. Section 3 of DOMA defined the term “marriage” as “a...more

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