News & Analysis as of September 23, 2024

New Guidance

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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 -

IRS Issues Guidance on the Deductibility of Fertility Treatments for Same-Sex Couples

McDermott Will & Emery on 7/29/2021

On April 9, 2021, the Internal Revenue Service (IRS) released PLR 202114001 (PLR), which provides guidance on the deductibility of medical costs under Section 213 of the Internal Revenue Code (Code) relating to fertility...more

IRS Provides Additional Guidance on Treatment of Same-Sex Marriages under Benefit Plans

Pillsbury Winthrop Shaw Pittman LLP on 12/28/2015

In IRS Notice 2015-86, the Internal Revenue Service (IRS) provided guidance to sponsors and administrators of employee benefit plans regarding the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to...more

IRS Notice 2015-86 — The Limited Effect of Obergefell

Proskauer - Employee Benefits & Executive... on 12/18/2015

Last week, the Internal Revenue Service (IRS) issued Notice 2015-86, providing guidance on the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to qualified retirement plans and health and welfare...more

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Same-Sex Marriage › Internal Revenue Service › New Guidance

IRS Issues Guidance on the Deductibility of Fertility Treatments for Same-Sex Couples

IRS Provides Additional Guidance on Treatment of Same-Sex Marriages under Benefit Plans

IRS Notice 2015-86 — The Limited Effect of Obergefell

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