Same-Sex Marriage, IRS, Health Insurance

Same-Sex Marriage › Internal Revenue Service › Health Insurance

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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 -

I Wanna Know What Love Is . . . and When to Provide Domestic Partner Benefits

Holland & Hart - The Benefits Dial on 10/5/2022

When the Supreme Court legalized same-sex marriages back in 2015, the IRS clarified that two people are legally married under federal law when they also are legally married under their state’s law. Because of this...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 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

Group health plans for same-sex spouses: Equal treatment required or not?

McAfee & Taft on 11/5/2014

In our recent webinar, McAfee & Taft attorneys shared with you a number of ramifications from the recent U.S. Supreme Court decision that effectively legalized same-sex marriage in Oklahoma. One of the key questions we...more

What Employer Shared Responsibility Does Not Say

Winstead PC on 9/18/2014

So much energy has been spent on what the final regulations on the employer shared responsibility tax and the related final reporting regulations (the “ESRR”), that some of the most significant considerations have been missed...more

Monthly Benefits Update - June 2013

Franczek P.C. on 7/2/2013

Defense of Marriage Act - Supreme Court Ruling on United States v. Windsor - The U. S. Supreme Court has ruled that a portion of the Defense of Marriage Act (DOMA) is unconstitutional. ...more

The Impact of the Supreme Court’s DOMA Decision on Your Employee Benefit Plans

Saul Ewing LLP on 7/2/2013

On June 26, 2013, the United States Supreme Court held that the Defense of Marriage Act (known as DOMA) is unconstitutional. What does this mean for your company’s employee benefit plans?...more

Supreme Court Issues Two Historic Decisions on Same-Sex Marriage: What Does This Mean for Employee Benefit Plans?

Orrick, Herrington & Sutcliffe LLP on 7/1/2013

On Wednesday, June 26, 2013, the United States Supreme Court (the "Court") issued two significant decisions relating to same-sex marriage, both of which will have far-reaching effects on the design and tax treatment of...more

U.S. Supreme Court Rules Section 3 of DOMA is Unconstitutional: What Should Employee Benefit Plan Sponsors and Administrators Be...

K&L Gates LLP on 7/1/2013

The Defense of Marriage Act (DOMA) provides a single definition of marriage, as between one man and one woman, for purposes of all federal laws, including the Internal Revenue Code and ERISA....more

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Same-Sex Marriage › Internal Revenue Service › Health Insurance

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