News & Analysis as of September 19, 2024

Same-Sex Marriage › Defense of Marriage Act

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Same-sex marriage refers to marriage between two individuals of the same sex. Historically, such marriages have not been legally recognized. However, there has been a growing trend to expand marriage rights to same-sex couples. The United States Supreme Court addressed aspects of this issue in Windsor v. United States and Hollingsworth v. Perry. less -

Congress Passes Landmark Bill Protecting Same-Sex Marriage: Key Takeaways for Employers

Fisher Phillips on 12/9/2022

In a historic move, both chambers of Congress have approved legislation protecting the right of same-sex couples to get married, and President Biden is expected to quickly sign the bill into law. The U.S. House of...more

“Wedlocked”: Using Mediation for Same-Sex Divorce

JAMS on 10/15/2019

In November 2003, Massachusetts became the first U.S. state to legalize same-sex marriage. Over the next decade, more states followed suit. By 2013, same-sex marriage was legal in a dozen U.S. states and in the District of...more

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

Judge Responsible For First Federal Decision Attacking Defense Of Marriage Act Dies

Fox Rothschild LLP on 12/3/2018

Though the point of this blog is to talk about recent developments in the area of family law, we would be bereft if we didn’t take a moment to recognize the life of U.S. District Judge Joseph L. Tauro of the District of...more

Edith Windsor: Saying Farewell to a Brave Woman

Bowditch & Dewey on 9/15/2017

In law school, I wrote papers on the tax consequences of death and divorce for same-sex married couples. The conclusions I drew in those academic exercises included advising same-sex married couples to plan for tragedy well...more

Return to Windsor: A Novel Tax Code Correction

Lewitt Hackman on 8/1/2017

Here’s the next chapter in the saga known as Edith Schlain Windsor v. The United States of America. (For a quick recap, please read Tax & Estate Planning – Small Win for Same Sex Couples?). Two representatives of the state...more

City of Houston’s Provision of Benefits to Same-Sex Spouses of City Employees Intact Pending Further Judicial Review

Locke Lord LLP on 7/17/2017

A 2013 change in the City of Houston’s employee benefits policy to extend benefits to the same-sex spouses of City employees, intended to align the City’s policy with what its legal counsel determined was a federal...more

State and Federal Tax Law Developments Affect Same-Sex Couples and MA Residents with Out-of-State Real Estate

Goodwin on 3/2/2017

Recent changes in state and federal tax laws impact same-sex couples and any Massachusetts residents who own real estate in another state. Clients who may be affected by these changes should act soon to protect the...more

Same-Sex Spouses Authorized to Recalculate Transfer Tax Treatment of Prior Gifts and Bequests

BakerHostetler on 1/23/2017

The IRS recently issued Notice 2017-15 to provide same-sex spouses relief to recalculate the federal estate, gift and generation-skipping transfer (GST) tax treatment of gifts and bequests made before the Defense of Marriage...more

Final IRS Regulations Clarify Tax Rules for Same-Sex Couples

BCLP on 9/14/2016

Effective September 2, 2016, the Internal Revenue Service formally put into place amendments to regulations that define who is married for tax purposes. The new regulations finalize proposed regulations issued in 2015, with...more

Annual Estate Planning Newsletter: Part Four

Blank Rome LLP on 2/24/2016

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

Federalism “On Fleek” or Fifty Separate Fiefdoms? State Chief Justice Says Obergefell Is Not the Law in Alabama

Butler Snow LLP on 2/18/2016

A recent, public clash between the highest legal authorities of the United States and one of its constituent states, Alabama, illustrates the promise and the problems of this country’s unique system of dual sovereigns, known...more

IRS Guidance on Employee Benefits Implications of Supreme Court Obergefell Decision on Same-Sex Marriage

McDermott Will & Emery on 1/26/2016

The Internal Revenue Service (IRS) recently issued Notice 2015-86, which provides some additional clarification, in the form of questions and answers, on the treatment of same-sex spouses under tax-qualified retirement plans...more

Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?

Proskauer - Employee Benefits & Executive... on 1/18/2016

Following the Supreme Court’s 2013 decision in U.S. v. Windsor (in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional), one of the questions facing sponsors of...more

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

Franczek P.C. on 10/29/2015

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

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

EEOC says sexual orientation protected under Title VII

McAfee & Taft on 8/20/2015

The last few years have seen a dramatic expansion of rights to persons on the basis of sexual orientation and gender identity. In 2013, the U.S. Supreme Court found unconstitutional the heterosexual definitions of “marriage”...more

Religious Institutions: August 2015

Holland & Knight LLP on 8/7/2015

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

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

Baker Donelson on 7/15/2015

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

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

RLUIPA Round-Up

Robinson+Cole RLUIPA Defense on 7/13/2015

Religion Clause Blog reports that Indiana’s First Church of Cannabis is using the state’s recently enacted religious freedom law to protect its founder and two members from prosecution for possession of marijuana. The Church...more

U.S. Supreme Court Holds Same-Sex Marriage To Be a Fundamental Right

McGuireWoods LLP on 7/9/2015

The United States Supreme Court issued its opinion in Obergefell v. Hodges, 576 U.S. ___ (2015) on June 26, 2015. In a 5-4 decision, the Supreme Court held that the Fourteenth Amendment requires a State to license a marriage...more

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

Foley & Lardner LLP on 7/8/2015

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

The Supreme Court’s Same-Sex Marriage Ruling & Its Employment Implications

Kelley Drye & Warren LLP on 7/8/2015

Unless you’ve been living under a rock, you probably are well aware that on June 26, 2015, the U.S. Supreme Court ruled that same sex couples have a constitutional right to marry and have their marriages recognized across the...more

Same-Sex Marriage Ruling - What Does It Mean for Employee Benefit Plans?

Parker Poe Adams & Bernstein LLP on 7/6/2015

In a 5-4 decision announced last Friday, the U.S. Supreme Court held in Obergefell v. Hodges that all states are required to recognize same-sex marriages. This ruling follows the Supreme Court’s 2013 decision in U.S. v....more

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Same-Sex Marriage › Defense of Marriage Act

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