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Blank Rome LLP

Annual Estate Planning Newsletter: Part Four

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Action Item: This is the fourth installment of our Annual Estate Planning Newsletter, and focuses on matters of interest to married couples. We urge you to review this installment to ensure that your 2016 estate and tax...more

Foley & Lardner LLP

IRS Guidance on Windsor Decision May Require End-of-Year Amendments for Qualified Retirement Plans

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Earlier this year, the IRS published updated guidance on the application of the Supreme Court’s decision in United States v. Windsor to qualified retirement plans. In Windsor, the Court held that the Defense of Marriage Act’s...more

Shumaker, Loop & Kendrick, LLP

What's New Under the Defense of Marriage Act?

A major reason that employee benefits, such as employer- provided healthcare and retirement plans, exist is that they provide a tax-advantaged way for an employer to provide additional compensation to an employee, her spouse,...more

King & Spalding

IRS Provides Guidance on Retroactivity of DOMA Decision for Qualified Retirement Plans

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The Internal Revenue Service (IRS) recently issued Notice 2014-19 and related answers to FAQs, which give plan sponsors additional guidance on how the Supreme Court's decision last June in U.S. v. Windsor applies...more

Fisher Phillips

How The Windsor Decision Applies To Retirement Plans

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The Internal Revenue Service recently furnished employers with welcome guidance concerning coverage of same-sex spouses in qualified plans. In a new Notice, the Service discusses how qualified arrangements such as...more

Baker Donelson

New IRS Rules on Same Sex Marriages and How the Rules Affect Employer-Sponsored Retirement Plans

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In the U. S. Supreme Court's decision in United States v. Windsor (Windsor), the Court held that, for federal purposes, Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. Although the dispute in the Windsor...more

Carlton Fields

Is It Time To Review, Retest, Or Amend Your Employee Benefit Plans? IRS Provides Same Sex Marriage Guidance For Retirement Plan...

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On June 26, 2013, when the Supreme Court determined that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the tax and benefit plan implications were unclear. Later, in Revenue Ruling 2013-17, the...more

Mintz - Employment, Labor & Benefits...

Retirement Plan Amendment Requirements Post-Windsor

The recent release of Notice 2014-19 and IRS FAQs provide some initial pieces of the guidance that the IRS first promised in September 2013 regarding administrator obligations when amending employee benefit plans to account...more

Parker Poe Adams & Bernstein LLP

IRS Releases Guidance on Application of Windsor to Retirement Plans

Last week, the IRS released Notice 2014-19, which provides guidance on the application to retirement plans of the Supreme Court’s decision in United States v. Windsor, which found Section 3 of the Defense of Marriage Act...more

McCarter & English, LLP

IRS Issues Guidance on Recognition of Same-Sex Marriage Under Tax-Qualified Retirement Plans

On April 4, 2014, the Internal Revenue Service issued Notice 2014-19 providing guidance on the application of the U.S. Supreme Court’s decision in United States v. Windsor (“Windsor”) to tax-qualified retirement plans (such...more

Morgan Lewis

IRS Releases Guidance for Effective Date of Same-Sex Spousal Retirement Rights

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Plan sponsors now know how and by when retirement plans must comply with the U.S. Supreme Court’s decision in Windsor. The IRS has released its long-awaited guidance on the effective date by which qualified retirement...more

Dickinson Wright

IRS Issues Additional Guidance On The Treatment Of Same-Sex Spouses For Retirement Plan Purposes

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IRS Notice 2014-19 provides long-awaited guidance on the application of the decision in United States v. Windsor to retirement plans qualified under Internal Revenue Code (“IRC”) Section 401(a). For tax-qualification...more

Ballard Spahr LLP

IRS Issues Rules for Recognizing Same-Sex Spouses under Retirement Plans

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Last week, the Internal Revenue Service issued Notice 2014-19, which sets forth the rules for recognition of same-sex spouses in retirement plan administration, as required under the U.S. Supreme Court's decision in U.S. vs....more

Poyner Spruill LLP

Same-Gender Marriage Implications for Employee Benefit Plans

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In the summer of 2013, the Supreme Court issued a decision in U.S. v. Windsor, striking down a key provision of the Defense of Marriage Act (DOMA) and eliminating the requirement that federal law recognize only marriages...more

Franczek P.C.

Monthly Benefits Update - December 2013

Franczek P.C. on

The following are the most significant employee benefits-related legal developments that occurred in December of 2013. At the beginning of 2013, after considering feedback from our clients and contacts who work in the...more

McDermott Will & Emery

IRS and DOL Guidance Clarifies Employee Benefits Impact of Supreme Court’s DOMA Ruling

McDermott Will & Emery on

Recent guidance issued by the U.S. Department of the Treasury, the Internal Revenue Service (IRS) and the Employee Benefits Security Administration (EBSA) division of the U.S. Department of Labor (DOL) provides some initial...more

Best Best & Krieger LLP

How to Handle Employee Benefits with Same-Sex Marriages: BB&K's John Wahlin Looks at What Changes Should be Made in Light of the...

With this summer’s Supreme Court rulings on DOMA, the Defense of Marriage Act, and Prop. 8 allowing same-sex marriages to be recognized in states that allow them, private sector and public agency employers in California...more

BakerHostetler

Treasury Department Guidance on Same-Sex Spousal Status Requires Employers to Take Immediate Action on Employee Benefit Plans

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Earlier this summer, following the Supreme Court's issuance of the landmark case, United States v. Windsor, which held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, we published an Executive Alert...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Early Guidance Sheds Light on Impact of United States v. Windsor on Employee Benefit Plans

For many years, the Defense of Marriage Act (DOMA) defined marriage under federal law as a legal union between one man and one woman. In June 2013, however, in the case of United States v. Windsor, the Supreme Court of the...more

Troutman Pepper

IRS Announces All Same-Sex Marriages Recognized For Federal Tax Purposes

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Yesterday the U.S. Department of Treasury and the Internal Revenue Service (IRS) announced that, as a result of the holding in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, the...more

Sherman & Howard L.L.C.

What To Do About DOMA? Recent U.S. Supreme Court Case Carries Significant Implications For Employee Benefit Plans - Employers Need...

On June 26, 2013, in U.S. v. Windsor, the U.S. Supreme Court held that Section 3 of the Defense of Marriage Act ("DOMA") was unconstitutional. Section 3 of DOMA provided that, for the purpose of any federal law, "marriage"...more

Fenwick & West LLP

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

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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

Morrison & Foerster LLP

Ramifications of the Overturning of DOMA on Employee Benefit Plans

On June 26, 2013, the United States Supreme Court overturned Section 3 of the Defense of Marriage Act (“DOMA”), which required the federal government to deny married same-sex couples the rights and benefits provided to...more

Davis Wright Tremaine LLP

Federal Tax Benefits Expanded to Certain Same-Sex Couples by U.S. Supreme Court

With the U.S. Supreme Court’s landmark ruling in United States v. Windsor on June 26, 2013, same–sex couples legally married in a state that recognizes same-sex marriage, and who reside in such a state, are now governed by...more

Polsinelli

What the Supreme Court's Defense Of Marriage Act Ruling Means For Employers

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On June 26, 2013, the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act ("DOMA"), which barred federal recognition of same-sex marriages. ...more

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