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Spouses Same-Sex Marriage Defense of Marriage Act

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?

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

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

Holland & Knight LLP

Religious Institutions: August 2015

Holland & Knight LLP on

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

Baker Donelson

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

Baker Donelson on

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

Manatt, Phelps & Phillips, LLP

Employment Law - July 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

Foley & Lardner LLP

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

Foley & Lardner LLP on

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

Kelley Drye & Warren LLP

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

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

Parker Poe Adams & Bernstein LLP

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

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

Proskauer - Employee Benefits & Executive...

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

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

Stinson - Corporate & Securities Law Blog

SEC Provides Guidance on Definition of “Spouse” and “Marriage”

The SEC has provided guidance on the definition of “spouse” and “marriage” in the wake of United States v Windsor. That case held Section 3 of the Defense of Marriage Act was unconstitutional. As a result the SEC will...more

Genova Burns LLC

Same-Sex Couples Now Receive Equal Coverage Under The FMLA

Genova Burns LLC on

On Friday, March 27, 2015, the Department of Labor (“DOL”)’s new regulation revising the definition of “spouse” to include those in same-sex marriages went into effect expanding the definition of spouse under the Family and...more

FordHarrison

DOL Defines a Married, Same-Sex Partner as a "Spouse" under the FMLA

FordHarrison on

Effective March 27, 2015, the Family and Medical Leave Act (FMLA) is revised to define a "spouse" to include married, same-sex partners regardless of the state in which they reside. This change gives same-sex couples the...more

Baker Donelson

Federal Judge Blocks Department of Labor Rule Expanding FMLA to Same-Sex Couples

Baker Donelson on

On Thursday, March 26, a federal district court in the Northern District of Texas granted an injunction blocking the U.S. Department of Labor (DOL) from enacting a new rule under the Family and Medical Leave Act (FMLA) that...more

Constangy, Brooks, Smith & Prophete, LLP

BREAKING: FMLA “Spousal” Rule On Hold For Now

The new rule defining “spouse” for purposes of leave under the Family and Medical Leave Act was set to take effect today. But a federal judge in Texas yesterday temporarily blocked the rule from going into effect after...more

Lowndes

FMLA Leave Extended to Legally Married Same-Sex Spouses

Lowndes on

Effective March 27, 2015, the U.S. Department of Labor’s regulations interpreting the Family and Medical Leave Act (“FMLA”) expands coverage to legally married same-sex spouses, even if the employee lives in a state that does...more

Partridge Snow & Hahn LLP

FMLA Recognizes Same-Sex Marriages

The U.S. Department of Labor (DOL) has revised the definition of “spouse” under the Family and Medical Leave Act (FMLA) to include marriages legally entered into by same-sex couples. This revision expands the FMLA’s reach...more

Baker Donelson

Redefining the Term "Spouse" Under the FMLA

Baker Donelson on

For employers that operate in states that do not recognize same-sex marriage and for those that operate in multiple states, the Family Medical Leave Act's (FMLA) application to same-sex partners of employees has been a...more

Stinson LLP

New Rule Defining Spouse Under the FMLA - Becomes Effective March 27, 2015

Stinson LLP on

The Department of Labor has enacted a final rule updating the regulatory definition of “spouse” under the FMLA. This rule will provide the same benefits to any employee in a legal same sex marriage, if the marriage was legal...more

Morgan Lewis

DOL Publishes New FMLA Regulations That Redefine "Spouse"

Morgan Lewis on

The Final Rule takes effect on March 27 and redefines “spouse” under the FMLA to reflect the law in the state where the marriage was performed. On February 25, the U.S. Department of Labor (DOL) published a final rule...more

Sheppard Mullin Richter & Hampton LLP

DOL Issues Final Rule Amending FMLA Definition of “Spouse” to Include Same-Sex Marriages

The U.S. Department of Labor has issued a final rule amending the regulatory definition of “spouse” under the Family and Medical Leave Act (“FMLA”). We earlier reported on the DOL’s proposed rule to this effect, which is now...more

Franczek P.C.

DOL Issues Final Rule Extending FMLA Leave Rights to Same-Sex Couples: Here's Everything Employers Need to Know

Franczek P.C. on

The Department of Labor has issued a final rule that will allow an employee to take FMLA leave to care for a same-sex spouse, regardless of whether the employee lives in a state that recognizes their marital status. This...more

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