Same-Sex Marriage, 401k

One-Time Anomaly Or Potential Turning Of The Tides? A Review Of The Supreme Court's 2014-2015 Term

Fisher Phillips on 8/7/2015

In a marked departure from the overwhelming success employers experienced before the Supreme Court in recent years, the less successful recently wrapped 2014-2015 term could be an indication that the judicial tides may be...more

Employee Benefits After Obergefell

Locke Lord LLP on 7/30/2015

In a historic decision, the United States Supreme Court in Obergefell v. Hodges recently held that the Fourteenth Amendment of the United States Constitution requires all jurisdictions in all fifty states to: (1) license a...more

Health and Welfare Benefits for Same-Sex Spouses after Obergefell: A New Mandate for Employers?

Bradley Arant Boult Cummings LLP on 7/21/2015

After last month’s decision by the U.S. Supreme Court in Obergefell v. Hodges, employee benefit plan sponsors may wonder whether Obergefell affirmatively imposes an obligation for employers to provide health, life,...more

Same-Sex Marriage Rulings May Pose Some Challenges for Employers

NAVEX on 12/10/2014

Over the past two years, there has been a sea change in the treatment of same-sex spouses under both federal and state law. Now that federal law, and the laws in 35 states and Washington, D.C., recognize marriage equality for...more

Impact of Supreme Court’s Recent Actions on Employee Benefits

Ogletree, Deakins, Nash, Smoak & Stewart,... on 10/29/2014

Did the Supreme Court legalize same-sex marriage? On October 6, 2014, the Supreme Court of the United States denied review of seven petitions challenging federal court of appeal rulings in the Fourth, Seventh, and...more

How The Windsor Decision Applies To Retirement Plans

Fisher Phillips on 5/8/2014

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

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

McCarter & English, LLP on 4/11/2014

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

Treasury Department Issues Guidance on Application of Same-Sex Marriage Ruling to Retirement Plans

Littler on 4/9/2014

On April 4, 2014, the Department of the Treasury issued its long-awaited supplemental guidance on when and how tax-qualified retirement plans (including 401(k) plans) must comply with Windsor v. United States, in which the...more

The ERISA Litigation Newsletter - February 2014

Proskauer Rose LLP on 2/24/2014

The employee benefits issues to be considered by the U.S. Supreme Court continue to be of great significance to plan sponsors and fiduciaries. This month we review the Court's employee benefit decisions from 2013 and also...more

New Developments Impact Retirement Plans and Other Employee Benefits

Nexsen Pruet, PLLC on 12/13/2013

Year-End Amendments - The month of December is a bit different in 2013. Typically, we mark this time scrambling to amend 401(k), profit sharing, and money purchase plans in order to maintain their tax-qualified status....more

Employee Benefits Alert: New Developments Impact Retirement Plans & More

Nexsen Pruet, PLLC on 12/11/2013

Year-End Amendments - The month of December is a bit different in 2013. Typically, we mark this time scrambling to amend 401(k), profit sharing, and money purchase plans in order to maintain their tax-qualified status....more

Employee Benefits Update: 2013 Year End Plan Tasks

Akerman LLP on 11/25/2013

As we approach the end of the year, employers and plan sponsors of qualified retirement plans and health and welfare plans should take time to meet various upcoming deadlines. Failure to comply with the deadlines may result...more

Tax-Qualified Retirement Plans: Amendments and Other Year-End Action Items - 11/21/2013

Morgan Lewis on 11/22/2013

Plan sponsors should consider whether they need to make certain plan amendments or provide certain plan notices prior to the end of the year. The end of the year marks the deadline by which sponsors of qualified...more

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...

Best Best & Krieger LLP on 9/17/2013

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

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