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US v Windsor Internal Revenue Service Federal Taxes

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

Foley & Lardner LLP

IRS Guidance on Windsor Decision May Require End-of-Year Amendments for Qualified Retirement Plans

Foley & Lardner LLP on

Earlier this year, the IRS published updated guidance on the application of the Supreme Court’s decision in United States v. Windsor to qualified retirement plans. In Windsor, the Court held that the Defense of Marriage Act’s...more

Sherman & Howard L.L.C.

The IRS and the Treasury Issue Ruling Recognizing Same-Sex Marriages Regardless of State of Domicile

On August 29, 2013, the U.S. Department of the Treasury (the "Treasury") and the IRS issued a revenue ruling that states that legally married same-sex couples will be treated as married for federal tax purposes, regardless of...more

Troutman Pepper

IRS Announces All Same-Sex Marriages Recognized For Federal Tax Purposes

Troutman Pepper on

Yesterday the U.S. Department of Treasury and the Internal Revenue Service (IRS) announced that, as a result of the holding in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, the...more

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