News & Analysis as of September 18, 2024

Defense of Marriage Act

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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

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

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

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

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

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

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

DOMA Undone

Pierce Atwood LLP on 7/4/2013

Signed into law in 1996, the Defense of Marriage Act, known as DOMA, defined “marriage” for purposes of federal law as a union between one man and one woman as husband and wife, and “spouse” as a person of the opposite sex....more

United States v. Windsor: Tax Issues

Burns & Levinson LLP on 7/3/2013

Although the decision of the United States Supreme Court in United States v. Windsor invalidating much of the Defense of Marriage Act (DOMA) affects at most approximately 20% of the population of the United States, it has...more

Personal Planning Strategies - July 2013

Proskauer Rose LLP on 7/3/2013

On June 26, 2013, the United States Supreme Court issued its decisions in Windsor v. United States and Hollingsworth, et. al. v. Perry et. al., thus ending a four year "fast-track" judicial expedition of the validity of the...more

Employee Benefits Challenges After the Supreme Court’s DOMA Ruling

Akin Gump Strauss Hauer & Feld LLP on 7/1/2013

The ruling on Wednesday by the Supreme Court of the United States, that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, will immediately extend to legally married same-sex couples a host of federal...more

U.S. Supreme Court Rules Section 3 of DOMA is Unconstitutional: What Should Employee Benefit Plan Sponsors and Administrators Be...

K&L Gates LLP on 7/1/2013

The Defense of Marriage Act (DOMA) provides a single definition of marriage, as between one man and one woman, for purposes of all federal laws, including the Internal Revenue Code and ERISA....more

Estate Planning Opportunities Arising from Recent Landmark Supreme Court Decisions Concerning Marriages of Same-Sex Couples

Katten Muchin Rosenman LLP on 7/1/2013

On June 26, 2013, the US Supreme Court (the “Supreme Court”) struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional in the case of United States v. Windsor (“Windsor”). In a related case, the...more

Supreme Court’s DOMA Ruling: Employee Benefit Plan, Tax, and Employment Considerations

Morgan Lewis on 7/1/2013

Court's holding makes federal benefits and tax advantages available to same-sex couples but raises further questions. On June 26, the U.S. Supreme Court issued its long-awaited decision in United States v. Windsor,...more

Supreme Court Decision On DOMA Should Provide Equal Access To Immigration Benefits

Ogletree, Deakins, Nash, Smoak & Stewart,... on 6/28/2013

On June 26, 2013, the Supreme Court of the United States struck down a provision of the federal Defense of Marriage Act (DOMA) that denied federal benefits to same-sex partners....more

U.S. Supreme Court Declares DOMA Unconstitutional: What You Need to Know

Burns & Levinson LLP on 6/28/2013

What an exciting week! I’m pleased to share the following alert regarding DOMA that my colleagues Lisa Cukier, Christine Fletcher and Peter Zupcofska put together today for clients and friends of our firm. As we celebrate...more

Supreme Court Decides the Fate of Same-Sex Marriages

Littler on 6/28/2013

On June 26, 2013, the Supreme Court issued its long-awaited decisions in two same-sex marriage cases. In Hollingsworth v. Perry, No. 12-144, the Court ruled that the proponents of a popular voter initiative that reversed...more

U.S. Supreme Court Rules Defense of Marriage Act is Unconstitutional

Ballard Spahr LLP on 6/27/2013

Today, the U.S. Supreme Court ruled in a 5-4 vote that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. The decision in United States v. Windsor means that same-sex couples who are married under state law...more

Legal Alert: Top 10 Considerations for Employee Benefit Plans After Windsor

Eversheds Sutherland (US) LLP on 6/27/2013

Yesterday’s U.S. Supreme Court decision in United States v. Windsor struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional, and held that the federal government must recognize and accept...more

The Supreme Court Decision on the Defense of Marriage Act: An Employer’s Perspective

BakerHostetler on 6/27/2013

In a closely watched and eagerly anticipated decision, the Supreme Court, in United States v. Windsor, __ U.S. ___ (June 26, 2013) has overturned Section 3 of the Defense of Marriage Act (DOMA) which limited the definition of...more

U.S. Supreme Court Rules DOMA Unconstitutional in Estate Tax Case

BakerHostetler on 6/27/2013

The Supreme Court has held that the Defense of Marriage Act (“DOMA”) is unconstitutional. DOMA defined “marriage” and “spouse” to the exclusion of same-sex partners for purposes of federal law....more

Unconstitutionality of Defense Of Marriage Act Has Broad Reaching Implications For Tax and Wealth Planning And Tax Compliance Of...

Greenberg Glusker LLP on 6/27/2013

This morning, the Supreme Court issued two historic rulings on the constitutionality of same-sex marriage. The first ruling, in a 5-4 decision, struck down as unconstitutional a key provision of the federal Defense of...more

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Equal Protection › Due Process › Defense of Marriage Act

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

IRS Issues Proposed Regulations to Accommodate Obergefell

Employment Law - July 2015

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

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

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

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

DOMA Undone

United States v. Windsor: Tax Issues

Personal Planning Strategies - July 2013

Employee Benefits Challenges After the Supreme Court’s DOMA Ruling

U.S. Supreme Court Rules Section 3 of DOMA is Unconstitutional: What Should Employee Benefit Plan Sponsors and Administrators Be...

Estate Planning Opportunities Arising from Recent Landmark Supreme Court Decisions Concerning Marriages of Same-Sex Couples

Supreme Court’s DOMA Ruling: Employee Benefit Plan, Tax, and Employment Considerations

Supreme Court Decision On DOMA Should Provide Equal Access To Immigration Benefits

U.S. Supreme Court Declares DOMA Unconstitutional: What You Need to Know

Supreme Court Decides the Fate of Same-Sex Marriages

U.S. Supreme Court Rules Defense of Marriage Act is Unconstitutional

Legal Alert: Top 10 Considerations for Employee Benefit Plans After Windsor

The Supreme Court Decision on the Defense of Marriage Act: An Employer’s Perspective

U.S. Supreme Court Rules DOMA Unconstitutional in Estate Tax Case

Unconstitutionality of Defense Of Marriage Act Has Broad Reaching Implications For Tax and Wealth Planning And Tax Compliance Of...

A Summary of the U.S. Supreme Court Decisions This Week Which Will Affect Employers

DOMA Ruling Opens Up Estate Planning Options for Same-Sex Married Couples

What the DOMA Decision Means for Your Workplace

Equal Protection › Due Process › Defense of Marriage Act

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