News & Analysis as of

Spouses Same-Sex Marriage

Fleurinord Law PLLC

The Importance of Estate Planning for LGBTQ+ Couples in Texas and Florida

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The landscape of marriage in the United States has transformed significantly, particularly for same-sex couples, following pivotal legal battles that sought to recognize their right to marry. Understanding the nuances of...more

Fox Rothschild LLP

NPR Provides an Update on the State(s) of Marriage

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Today’s broadcast on National Public Radio’s program “1A” featured three scholars in an informal chat about how marriage has evolved in the past 40 years. 1A is a loosely formatted call-in show hosted by Jen White. So this is...more

BCLP

Family Asset Protection – LGBT* clients and alternative families

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In the summer of the fiftieth anniversary of the Stonewall riots, the LGBT* community have a lot to celebrate. In the last 15 years, there have been significant changes for same-sex couples in England and Wales. In 2004 the...more

Fisher Phillips

Hong Kong Court of Final Appeal Expands Spousal Benefits Rights for Same-Sex Couples

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Following the conclusion of Pride Month, it seems only fitting to address a relevant outcome in the cross-border context, which also has an impact on global employers and their employee benefits offerings. In, Leung Chun...more

Hogan Lovells

Civil servant wins final appeal over benefits to husband in victory for Hong Kong's LGBT+ community

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Hong Kong's Court of Final Appeal (CFA) has ruled in favor of a senior immigration officer in his battle to have his marriage to British citizen officially recognized. ...more

Orrick, Herrington & Sutcliffe LLP

Hong Kong's Court of Final Appeal Upholds LGBT Immigration Rights

Hong Kong’s top court has confirmed that the status of same-sex couples who have entered civil partnerships overseas is to be recognised when considering the grant of dependent visas. In QT v. Director of Immigration (FACV...more

Fisher Phillips

Retired Teacher’s Same-Sex Spouse Entitled to Retirement Benefits

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Last Month, in Gateway Sch. Dist. V. Gateway Educ. Ass’n, 783 C.D. 2017 (Pa. Commw. Ct. Feb. 28, 2018), a Pennsylvania court affirmed an arbitration decision holding that a retired teacher could add his same-sex spouse to his...more

Seyfarth Shaw LLP

SCOTUS Declines To Address Texas Supreme Court Ruling Limiting Reach of Obergefell

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Seyfarth Synopsis: The Supreme Court announced that it would not hear an appeal from the City of Houston in a case challenging the city’s ability to offer spousal benefits to same-sex spouses of municipal employees. By...more

Hogan Lovells

Same-sex survivors' pensions - exemption for pre-2005 service invalid

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The Supreme Court in Walker v Innospec Limited, overturning the Court of Appeal, has decided that the exemption for service prior to December 2005 from the requirement for occupational pension schemes to give survivors'...more

Ruder Ware

Recognition of Same-Sex Marriage Officially the Tax Law of the Land

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Effective tomorrow, September 2, 2016, new IRS final regulations will take effect which provide that for federal tax purposes, the terms “spouse,” “husband,” and “wife” mean an individual lawfully married to another...more

McDermott Will & Emery

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

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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

Pillsbury Winthrop Shaw Pittman LLP

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

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

Franczek P.C.

Treasury and the IRS Issue Proposed Regulations Implementing Supreme Court Same-Sex Marriage Ruling

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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

Seyfarth Shaw LLP

IRS Clarifies Same-Sex Marriages for Tax Purposes

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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

Carlton Fields

Domestic Partnership Agreements: FAQs

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How do domestic partnership agreements (DPAs) and prenuptial or premarital agreements differ? Marriage contracts between two people who plan to marry are prenuptial agreements or antenuptial agreements. Marriage...more

Snell & Wilmer

EEOC Ruling on Sexual Orientation Impacts Same-Sex Spouse and Domestic Partner Benefits

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In our July 2, 2015 blog, Obergefell v. Hodges – Same-Sex Marriage Now Legal in All 50 States, we indicated that employers may need to offer same-sex spouse health and welfare benefits and rethink domestic partner benefits in...more

Laner Muchin, Ltd.

Obergefell Ruling Reaffirms That Employees In Same-Sex Marriages Have FMLA Rights

Laner Muchin, Ltd. on

Earlier this year, the U.S. Department of Labor (DOL) issued a final rule defining “spouse” under the Family and Medical Leave Act (FMLA) so that an eligible employee in a same-sex marriage is able to take FMLA leave to care...more

Akerman LLP - HR Defense

Effective Management of Employee Medical Issues in 2015

Compliance with the Family & Medical Leave Act and the Americans with Disabilities Act continues to cause issues for even the most experienced workplace professionals. In recent years, both the FMLA and ADA have expanded...more

Carlton Fields

Domestic Partnership Agreements: Support upon Termination of the Relationship

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This is the fourth installment of a seven-part series. Florida law generally provides, when there is no premarital agreement, a marrying person’s right to alimony depends on the person’s need for alimony and the other...more

Holland & Knight LLP

Religious Institutions: August 2015

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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

Employee Health Care Plans: Tips for Navigating the Affordable Care Act Requirements

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The United States Supreme Court upheld the Affordable Care Act (the "Act") in a recent decision involving the use of the insurance exchanges. Employers are now certain that they must deal with the requirements of the Act...more

Carlton Fields

Domestic Partnership Agreements: Separate Property and Jointly Acquired Property

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Domestic partnership agreements should list or include an attached schedule of each party’s separate property. If the parties agree, the agreement should protect ownership of property and interests in trusts as separate...more

Carlton Fields

Domestic Partnership Agreements: The Home and Joint Expenses

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Partners may acquire a home together, and they may contribute different amounts toward the purchase price. During their relationship, they may contribute different amounts toward improvements, the mortgage, insurance, and...more

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