News & Analysis as of

Fourteenth Amendment Defense of Marriage Act Employee Benefits

Franczek P.C.

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

Franczek P.C. on

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

Manatt, Phelps & Phillips, LLP

Employment Law - July 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

Foley & Lardner LLP

So Same-Sex Marriage Is Legal … Now What? Important Decisions Employers Face Now

Foley & Lardner LLP on

In Obergefell v. Hodges, the U.S. Supreme Court held that the 14th Amendment to the Constitution requires all 50 states to license marriages between same-sex couples and to recognize same-sex marriages performed out-of-state....more

Williams Mullen

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

Williams Mullen on

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

Proskauer - Employee Benefits & Executive...

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

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

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