News & Analysis as of

Same-Sex Marriage › Internal Revenue Service › Defense of Marriage Act

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... more +
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 -
Lewitt Hackman

Return to Windsor: A Novel Tax Code Correction

Lewitt Hackman on

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

Goodwin

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

Goodwin on

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

BakerHostetler

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

BakerHostetler on

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

BCLP

Final IRS Regulations Clarify Tax Rules for Same-Sex Couples

BCLP on

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

McDermott Will & Emery

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

McDermott Will & Emery on

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

Proskauer - Employee Benefits & Executive...

Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?

Proskauer - Employee Benefits & Executive... on

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

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

Proskauer - Employee Benefits & Executive...

IRS Issues Proposed Regulations to Accommodate Obergefell

Proskauer - Employee Benefits & Executive... on

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

Manatt, Phelps & Phillips, LLP

Employment Law - July 2015

Manatt, Phelps & Phillips, LLP on

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

Parker Poe Adams & Bernstein LLP

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

Parker Poe Adams & Bernstein LLP on

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

Foley & Lardner LLP

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

Foley & Lardner LLP on

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

Polsinelli

Employers: How Do Your Retirement Plans Treat Same-Sex Unions?

Polsinelli on

IRS Issues Long Awaited Guidance on Application of US v. Windsor to Retirement Plans - New IRS guidance means that action is required by employers sponsoring qualified retirement plans if the terms of the plan are...more

Butler Snow LLP

Update on Same-Sex Employee Benefits

Butler Snow LLP on

In recent months employers around the country, have been scrambling to keep up with developments with respect to the evolving rights of employees in same-sex relationships. This articles touches on some recent guidance in...more

Parker Poe Adams & Bernstein LLP

State Tax Implications of Fourth Circuit Court of Appeals Decision Rejecting Virginia’s Same-Sex Marriage Ban

Parker Poe Adams & Bernstein LLP on

On Monday, the Court of Appeals for the Fourth Circuit invalidated Virginia’s prohibition on same-sex marriages. Bostic v. Schaefer, Docket No. 14-1167 (4th Cir. July 28, 2014). The Fourth Circuit includes Virginia, Maryland,...more

Stinson - Benefits Notes Blog

IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses

Stinson - Benefits Notes Blog on

Employers have been considering the impact on benefit programs, including the qualified retirement plans, of the U.S. Supreme Court’s decision recognizing the validity of same sex marriages. In September, 2013, the IRS issued...more

Bradley Arant Boult Cummings LLP

New IRS Guidance on Same-Sex Marriages and Retirement Plans Requires Action by Employers

Bradley Arant Boult Cummings LLP on

The Treasury Department and Internal Revenue Service (“IRS”) have issued Notice 2014-9 (the “Notice”) and related Frequently Asked Questions (“FAQs”) providing much anticipated guidance on the application of the Supreme...more

Laner Muchin, Ltd.

New IRS Guidance Establishes When Retirement Plans Must Be Amended To Provide Retirement Benefit Rights To Same-Sex Spouses

Laner Muchin, Ltd. on

Following the U.S. Supreme Court's decision in United States v. Windsor on June 26, 2013, the Internal Revenue Service (“IRS”) stated that qualified retirement plans (e.g., profit-sharing, 401(k), pension plans, etc.) must...more

Baker Donelson

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

Baker Donelson on

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

Mintz - Employment, Labor & Benefits...

Retirement Plan Amendment Requirements Post-Windsor

Mintz - Employment, Labor & Benefits... on

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

Parker Poe Adams & Bernstein LLP on

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

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

Filling In The Retirement Plan Gaps For Same-Sex Couples—What It Means For Your Retirement Plan

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

Employers and participants alike have been anxiously waiting for further guidance from the Internal Revenue Service (IRS) on how marriages of same-sex couples will be treated for purposes of qualified retirement plans....more

Pillsbury Winthrop Shaw Pittman LLP

IRS Releases Further Guidance for Retirement Plans on Treatment of Same-Sex Spouses

Pillsbury Winthrop Shaw Pittman LLP on

In IRS Notice 2014-19 and accompanying FAQs, the Internal Revenue Service (“IRS”) issued long-awaited guidance addressing the treatment of same-sex spouses under qualified retirement plans such as 401(k) and defined benefit...more

McCarter & English, LLP

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

McCarter & English, LLP on

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

Morgan Lewis on

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

Dickinson Wright on

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

115 Results
 / 
View per page
Page: of 5
Next »

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide