News & Analysis as of September 19, 2024

Same-Sex Marriage

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The Equal Protection Clause is a section of the 14th Amendment to the United States Constitution that provides that "no state shall...deny to any citizen within its jurisdiction the equal protection of the laws." Essentially, the Equal Protection Clause provides that the government must treat an individual the same way that it treats other individuals in the same circumstances. The 14th Amendment Equal Protection Clause applies only to state governments, but the requirements of the clause apply to the federal government through the Due Process Clause of the 5th Amendment. less -

Exploring the Origins of Pride Month and Taking Stock of LGBTQ+ Rights

Harris Beach PLLC on 6/27/2019

Across the country each June, communities come together to celebrate Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) Pride Month. This month of events honors the 1969 Stonewall Uprising in Manhattan while also...more

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

Federalism “On Fleek” or Fifty Separate Fiefdoms? State Chief Justice Says Obergefell Is Not the Law in Alabama

Butler Snow LLP on 2/18/2016

A recent, public clash between the highest legal authorities of the United States and one of its constituent states, Alabama, illustrates the promise and the problems of this country’s unique system of dual sovereigns, known...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

IRS Issues Proposed Regulations to Accommodate Obergefell

Proskauer - Employee Benefits & Executive... on 10/27/2015

On October 21, 2015, the IRS issued proposed regulations to clarify the treatment of same-sex spouses for federal tax purposes. By way of background, in 2013, the United States Supreme Court held in United States v. Windsor...more

Religious Institutions: August 2015

Holland & Knight LLP on 8/7/2015

The decision by the United States Supreme Court on same-sex marriage has been greeted with praise and disdain by different corners of the country. The faith-based community has been especially outspoken. This is not...more

Same-Sex Marriage and Employment Discrimination: The Future of Sexual Orientation Bias Claims

Baker Donelson on 7/15/2015

On June 26, 2015, the Supreme Court of the United States legalized same-sex marriage throughout the country. In Oberfell v. Hodges, the Court held that Section 1 of the Fourteenth Amendment – commonly referred to as the Equal...more

Employment Law - July 2015

Manatt, Phelps & Phillips, LLP on 7/13/2015

The Impact of National Same-Sex Marriage for Employers - Why it matters: How will employers feel the impact of the U.S. Supreme Court’s decision in Obergefell v. Hodges? The landmark ruling that the Fourteenth...more

RLUIPA Round-Up

Robinson+Cole RLUIPA Defense on 7/13/2015

Religion Clause Blog reports that Indiana’s First Church of Cannabis is using the state’s recently enacted religious freedom law to protect its founder and two members from prosecution for possession of marijuana. The Church...more

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

McGuireWoods LLP on 7/9/2015

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

Supreme Court Ruling on Marriage of Same-Sex Couples Has Employee Benefit Plan Implications

Williams Mullen on 6/29/2015

On Friday, the Supreme Court, overturning a Sixth Circuit Court of Appeals ruling, affirmed that the Constitution requires states to permit same-sex couples to marry and to recognize such marriages legally celebrated...more

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

Parker Poe Adams & Bernstein LLP on 8/1/2014

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

Same-Sex Marriage Recognized as Valid in Non-Recognition State for Purposes of Interpreting the Bankruptcy Code

Pullman & Comley, LLC on 7/9/2014

As a result of two Federal trial court decisions issued May 19, 2014 and May 20, 2014, Oregon and Pennsylvania became the 18th and 19th states where gay and lesbian couples can legally marry. In these decisions, U.S....more

U.S. Judge Strikes Down Same-Sex Marriage Ban in Pennsylvania

Ballard Spahr LLP on 5/21/2014

Today, a U.S. District Court in Pennsylvania nullified Pennsylvania’s Marriage Laws, holding that they violate the due process and equal protection clauses of the 14th Amendment to the U.S. Constitution. If the ruling stands...more

Supreme Court strikes down Defense of Marriage Act: What are the changes for employers?

Bracewell LLP on 10/15/2013

On June 26, 2013, the United States Supreme Court held that Section 3 the Defense of Marriage Act (DOMA), which prevented the federal government from recognizing state-granted same-sex marriages, was unconstitutional because...more

Citing Windsor, Two Courts Extend Spousal Rights To Same-Sex Couples Who Reside In States That Do Not Recognize Same-Sex Marriage

Laner Muchin, Ltd. on 8/13/2013

As we previously reported, the decision overturning the federal Defense of Marriage Act (DOMA) left open many questions, including the impact of the decision on states that do not recognize same-sex marriage. Recent decisions...more

Supreme Court Strikes Down Federal Defense Of Marriage Act – Open Questions For Benefit Plan Sponsors

Stinson - Benefits Notes Blog on 7/17/2013

On June 26, 2013, in a 5-4 vote the U.S. Supreme Court ruled that the 1993 Defense of Marriage Act (DOMA) was unconstitutional as a violation of Fifth Amendment guarantees of equal protection and equal liberty....more

Health Care Reform Employer Mandate Delayed; DOMA Struck Down - What Now For Employers?

Poyner Spruill LLP on 7/16/2013

Health Care Reform Employer Mandate and Reporting Provisions Delayed until 2015 - The U.S. Department of the Treasury unexpectedly announced on July 2, 2013 the delay of the employer shared responsibility ‘pay or play’...more

Q&A on Employee Benefits After the Supreme Court’s Ruling that DOMA is Unconstitutional

Stoel Rives LLP on 7/16/2013

The US Supreme Court has ruled that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage for federal law purposes to mean opposite-sex marriage, is unconstitutional (United States v. Windsor, 2013 WL...more

The Supreme Court's Decision Declaring Section 3 Of The Defense Of Marriage Act Unconstitutional Has Far-Reaching Implications For...

Laner Muchin, Ltd. on 7/12/2013

On June 26, 2013, in United States v. Windsor, the United States Supreme Court struck down Section 3 of DOMA, holding that it was unconstitutional to discriminate between same-sex and opposite-sex marriages for purposes of...more

Supreme Court DOMA Decision Is Far-Reaching, but Leaves Many Unanswered Questions for Employers

Dechert LLP on 7/10/2013

On June 26, 2013, the United States Supreme Court held in United States v. Windsor, that Section 3 of the Defense of Marriage Act (“DOMA”) was “unconstitutional as a deprivation of the equal liberty of persons that is...more

Special Alert for Employers and Other Benefit Plan Sponsors: How Will the Supreme Court's DOMA Decision Impact Your Employee...

Proskauer Rose LLP on 7/9/2013

On June 26, 2013, the U.S. Supreme Court issued a decision that will affect virtually all employers across the country. In United States v. Windsor, the Court ruled in a 5-4 decision that Section 3 of the federal Defense of...more

The Impact of the Supreme Court’s DOMA Decision on Employee Benefit Plans — Some Certainty, Many Unanswered Questions

Mintz - Employment, Labor & Benefits... on 7/5/2013

The regulation of marriage was historically presumed to be the exclusive domain of the states. Since 1996, however, the Defense of Marriage Act of 1996 (“DOMA”) changed this presumption in two important respects...more

Implementation of DOMA Decision

Cozen O'Connor on 7/5/2013

Statement from Secretary of Homeland Security Janet Napolitano: “After last week’s decision by the Supreme Court holding that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, President Obama directed...more

Implications Of Same-Sex Marriage Decisions By U.S. Supreme Court For Employer-Sponsored Health And Welfare Benefit Plans

Perkins Coie on 7/4/2013

Two controversial cases involving same-sex marriage were decided on June 26, 2013 by the United States Supreme Court. ...more

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