News & Analysis as of September 19, 2024

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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

IRS Proposed Regs Redefine the Terms “Husband” and “Wife”

Cole Schotz on 11/16/2015

The Supreme Court has recently struck down state bans on same-sex marriage as unconstitutional in Obergefell v. Hodges, 576 US ___ (2015), after previously striking down the federal exclusion of same-sex couples from...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 Clarifies Same-Sex Marriages for Tax Purposes

Seyfarth Shaw LLP on 10/23/2015

Following up on the Supreme Court’s decisions in both Windsor v. United States and Obergefell v. Hodges, discussed in our earlier Alerts (here and here), on October 21, 2015 the IRS issue proposed regulations clarifying that...more

Big Decisions: The 2014-15 U.S. Supreme Court Term in Review

Faegre Drinker Biddle & Reath LLP on 8/10/2015

The 2014-15 United States Supreme Court term featured a number of significant cases to the business community. The Faegre Baker Daniels appellate advocacy group is committed to helping our clients understand the Court’s...more

Supremes Tell States Gay Marriage is Legal

Sherman & Howard L.L.C. on 7/22/2015

Recently, the U.S. Supreme Court struck down state laws the prohibit gay marriage in Obergfell v. Hodges, No. 14-556 (June 26, 2015), First, the Court held that the Fourteenth Amendment requires a State to license a marriage...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

Supreme Court Approves Same-Sex Marriage: Tax and Legal Implications for Same-Sex Spouses

Jackson Walker on 7/3/2015

On June 26, 2015, the Supreme Court handed down its decision in the landmark case of Obergefell v. Hodges. The Court held that the Fourteenth Amendment to the United States Constitution requires all states to license a...more

The U.S. Supreme Court Finds a Constitutional Right to Same-Sex Marriage: Implications for Employee Benefit Plan Sponsors

Proskauer - Employee Benefits & Executive... on 6/26/2015

On June 26, 2015, the U.S. Supreme Court issued a historic decision in Obergefell v. Hodges, holding that the Fourteenth Amendment’s Due Process and Equal Protection Clauses require states to allow same-sex marriage and to...more

Same Sex Marriages: Are You Filing Your Taxes Properly?

Poyner Spruill LLP on 2/5/2014

In late 2013, I met with my first same sex couple clients since the U.S. Supreme Court overruled the Defense of Marriage Act (DOMA) last year. If you recall, DOMA was the federal law barring the federal government from...more

IRS Releases FAQs on Cafeteria Plan Benefits for Same-Sex Spouses Post-DOMA

Goodwin on 1/10/2014

The Internal Revenue Service has released a series of FAQs to answer several outstanding questions following the U.S. Supreme Court’s ruling in Windsor, which struck down Section 3 of the Defense of Marriage Act. The most...more

Brindisi Tax Academy -- 2013 Year-End Tax Update

Cozen O'Connor on 1/7/2014

I. A Look Back At 2013 Tax Matters, “Gangnam Style” - A. Some Random Observations. - 1. When we penned last year’s Update for you, dear reader, this fair country of ours stood six feet from the edge of the “...more

Tax Department Prohibits Joint Filing for Married Same Sex Couples in Ohio

BakerHostetler on 11/4/2013

The Ohio Department of Taxation (the "Department") has issued guidance that it will require married same-sex couples who file joint federal income tax returns to file Ohio income tax returns using a "single" filing status. On...more

New California Law Affects State Taxation of Employer Tax Gross-Ups for Domestic Partners

McDermott Will & Emery on 10/30/2013

The California state legislature recently enacted a law that may affect the taxation of benefits an employer provides to same-sex domestic partners in the state. California AB 362 excludes from gross income for California...more

IRS and DOL Guidance Clarifies Post-DOMA Questions

Goodwin on 10/18/2013

The Internal Revenue Service and Department of Labor have issued recent guidance to clarify the impact of the U.S. Supreme Court’s ruling in U.S. v. Windsor. The new guidance addresses some of the implications of the federal...more

IRS Guidance on Employment and Income Tax Refunds on Same-Sex Spouse Benefits

McDermott Will & Emery on 10/17/2013

Employers extending benefit coverage to employees’ same-sex spouses and partners should review their payroll procedures to ensure that such coverages are properly taxed for federal income and FICA tax purposes. Employers...more

Windsor & DOMA: Issues for Cross-Border Employers

Fisher Phillips on 10/2/2013

On June 26, 2013, the U.S. Supreme Court ruled in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (“DOMA”), which defined “marriage” as strictly between opposite-sex couples and “spouse” as referring only to a...more

IRS Issues Notice on Special Tax Adjustment Procedures for Same-Sex Marriages

Morgan Lewis on 9/27/2013

Notice 2013-61 provides alternative administrative procedures for reporting income and FICA tax adjustments in response to the Windsor decision and Revenue Ruling 2013-17. On September 24, the U.S. Department of the...more

Legal Alert: IRS Answers Residence Question For Same-Sex Spouses

FordHarrison on 9/3/2013

On August 29, 2013, the Internal Revenue Service issued Revenue Ruling 2013-17, under which same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes, if their...more

IRS Announces That All Legal Same-Sex Marriages Will Be Recognized For Federal Tax Purposes

Gray Reed on 8/30/2013

The IRS issued a press release today that is significant for same sex spouses. The changes are discussed more fully in Rev. Proc. 2013-17 and generally reflect the holding in the Supreme Court’s decision in U.S. v. Windsor. ...more

U.S. Treasury Department Rules on Recognition of Same-Sex Marriage

Ballard Spahr LLP on 8/30/2013

The U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) yesterday ruled in Revenue Ruling 2013-17 that same-sex couples, legally married in a jurisdiction that recognizes their marriage, will be...more

It’s the State of the Union for Same-Sex Couples

Winstead PC on 8/30/2013

Today, the Internal Revenue Service issued long-awaited guidance on the treatment of same-sex spouses for Federal tax purposes. On June 26, 2013, the Supreme Court ruled in U.S. v. Windsor, 133 S.Ct. 2675 (2013), that...more

All Legal Same-Sex Marriages will be Recognized for Federal Tax Purposes

Partridge Snow & Hahn LLP on 8/29/2013

Over a month after the Defense of Marriage Act (“DOMA”) was repealed, the US Internal Revenue Service (“IRS”) has finally weighed in with guidance on the issue of same-sex marriages. As expected, the guidance held that all...more

The Supreme Court Said We're Married … Now What?

Nossaman LLP on 8/9/2013

We recently sent an E-Alert on what the recent Supreme Court same-sex marriage decisions mean for employers, but what do those decisions mean for the couples themselves in terms of employer and tax benefits?...more

Supreme Court DOMA Decision—Part I: Fringe Benefits and Other Tax Implications

Ogletree, Deakins, Nash, Smoak & Stewart,... on 7/24/2013

On June 26, 2013, the Supreme Court of the United States issued its highly anticipated decision in United States v. Windsor, ruling that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional....more

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