News & Analysis as of

Marriage Employee Retirement Income Security Act (ERISA)

Freeman Law

Qualified Domestic Relations Orders Demystified | What divorcing spouses should know.

Freeman Law on

Divorce and retirement plans - Many domestic proceedings involve the division of retirement assets. With more than 80 million workers in the U.S. being covered by an employer-provided retirement plan, retirement savings...more

Baker Donelson

Passage of the Respect for Marriage Act Signals That Same-Sex Marriage Will Remain the Law of the Land

Baker Donelson on

The Respect for Marriage Act (RFMA) was initially introduced this summer in reaction to the Supreme Court's overturn of Roe v. Wade in Dobbs v. Jackson Women's Health Organization. Lawmakers were concerned that same-sex...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

The beneficiary form and the need for no drama

As a plan sponsor, you need to make sure that participant beneficiary forms are up to date. It’s not enough that you make sure that every participant has filled one out, you also have to make sure that they’re updated. Family...more

Foley & Lardner LLP

Non-Qualified Retirement Plans & Divorce: You May be Able to Honor DROs, But Should You?

Foley & Lardner LLP on

You probably already know that employers are required to honor qualified domestic relations orders (commonly referred to as “QDROs”) regarding the division of qualified retirement plan benefits (such as 401(k) balances) when...more

Lewitt Hackman

Accidental Disinheritance: Update Wills, Estate Plans Annually

Lewitt Hackman on

So you have an estate plan? Good for you. You funded it? Even better. But have you updated it and your will in the last year? If you haven’t, your loved ones or favorite charities may be in for an unpleasant surprise. Your...more

Holland & Knight LLP

Religious Institutions Update: May 2016

Holland & Knight LLP on

Timely Topics - Has your nonprofit received a donation for a restricted purpose that has become impractical, impossible to achieve, wasteful or even unlawful? A donor may restrict a contribution to a charity for a...more

Holland & Knight LLP

Religious Institutions: August 2015

Holland & Knight LLP on

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

Baker Donelson

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

Baker Donelson on

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

Stinson - Benefits Notes Blog

Same Sex Marriage: Effect on Benefits

The United States Supreme Court recently held in Obergefell v. Hodges http://www.supremecourt.gov/opinions/14pdf/14-556_3204.pdf that all states must recognize and allow marriages between same sex partners. Depending on an...more

Morgan Lewis

US Supreme Court Rules in Favor of Same-Sex Marriage

Morgan Lewis on

Now that same-sex couples have the freedom to marry in every state, employers must consider whether plan amendments and administrative changes are necessary. On June 26, the US Supreme Court issued its landmark...more

Snell & Wilmer

Obergefell v. Hodges – Same-Sex Marriage Now Legal in All 50 States

Snell & Wilmer on

In 2013, the Supreme Court, in United States v. Windsor, struck down Section 3 of the Defense of Marriage Act (“DOMA”) which defined marriage, for Federal purposes, as between one man and one woman. The Windsor ruling...more

FordHarrison

Supreme Court Holds States Cannot Ban Same-Sex Marriage; All States Must Perform and Recognize Same-Sex Marriage

FordHarrison on

Executive Summary: The U.S. Supreme Court has held that marriage is a fundamental right, and states must perform and recognize same-sex marriage. See Obergefell v. Hodges (June 26, 2015). ...more

Franczek P.C.

Obama Administration Announces Proposed Rule Extending FMLA Leave Rights for Same-Sex Couples

Franczek P.C. on

President Obama plans to announce today a proposed rule that would allow an employee to take FMLA leave to care for a same-sex spouse, regardless of whether the employee lives in a state that recognizes their marital status. ...more

Bradley Arant Boult Cummings LLP

Exclusion of Coverage for Same-Sex Spouses Did Not Interfere with Protected Rights under ERISA

In Roe v. Empire Blue Cross Blue Shield, a federal district court addressed the issue of whether a self-funded health plan could include language that denied dependent coverage to same-sex spouses without violating Section...more

Proskauer - Employee Benefits & Executive...

Despite Windsor, Federal Court Rejects Challenge to a Self-Insured ERISA Health Plan’s Denial of Coverage for Same-Sex Spouses

Following the U.S. Supreme Court’s decision in US v. Windsor, the requirement that an ERISA health plan provide health coverage for same-sex spouses has often hinged on whether an employee benefit plan was insured or...more

Miller & Martin PLLC

How to Administer Benefits, Leave, and Taxes in a “Post-DOMA” World

Miller & Martin PLLC on

Well, our title is a bit provocative in that not all of your “post-DOMA” questions have yet been answered by the IRS (who defines “spouse” for purposes of employee benefits under ERISA as well as taxation under the Internal...more

Ballard Spahr LLP

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

Ballard Spahr LLP on

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

Gray Reed

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

Gray Reed on

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

Dickinson Wright

IRS Provides Much Needed Clarification for Employee Benefit Plans After U.S. Supreme Court Case Strikes Down Defense of Marriage...

Dickinson Wright on

On August 29, 2013, IRS issued Revenue Ruling 2013-17 which clarified that for federal income tax purposes, the marital status of a same-sex couple is based on the state law or foreign law (e.g. Canada) where the marriage was...more

Patterson Belknap Webb & Tyler LLP

Important IRS Guidance on Same-Sex Marriage

Earlier this summer we sent you an Alert concerning the U.S. Supreme Court’s historic ruling (United States v. Windsor) regarding same-sex marriage. This decision declared, as unconstitutional, Section 3 of the federal...more

Proskauer - Employee Benefits & Executive...

The Post-DOMA World Relating to ERISA-Governed Employee Benefit Plans

As a result of the U.S. Supreme Court’s decision in United States v. Windsor, 133 S. Ct. 2675 (2013), in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional, same-sex...more

Perkins Coie

Post-Windsor Treatment Of Same-Sex Spouses Under Qualified Retirement Plans

Perkins Coie on

The United States Supreme Court significantly changed the treatment of same-sex spouses under qualified retirement plans in United States v. Windsor. ...more

Fenwick & West LLP

The Supreme Court’s DOMA Decision: What Does it Mean for Employee Benefit Plans?

Fenwick & West LLP on

On June 26, 2013, in U.S. v. Windsor, the United States Supreme Court struck down the portion of the Defense of Marriage Act (“DOMA”) that defined marriage as a legal union between one man and one woman. This decision will...more

Poyner Spruill LLP

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

Poyner Spruill LLP on

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

Stoel Rives LLP

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

Stoel Rives LLP on

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

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