Employee Benefits Issues in California Following the U.S. Supreme Court's Same-Sex Marriage Decisions
Polsinelli Podcast - Defense of Marriage Act
Supreme Court’s Rulings On Same-Sex Marriage Spark Many Questions On Employee Benefits
Viewer's Guide to Gay Marriage Oral Arguments
After last month’s decision by the U.S. Supreme Court in Obergefell v. Hodges, employee benefit plan sponsors may wonder whether Obergefell affirmatively imposes an obligation for employers to provide health, life,...more
The Internal Revenue Service recently furnished employers with welcome guidance concerning coverage of same-sex spouses in qualified plans. In a new Notice, the Service discusses how qualified arrangements such as...more
On April 4, 2014, the Internal Revenue Service issued Notice 2014-19 providing guidance on the application of the U.S. Supreme Court’s decision in United States v. Windsor (“Windsor”) to tax-qualified retirement plans (such...more
On April 4, 2014, the Department of the Treasury issued its long-awaited supplemental guidance on when and how tax-qualified retirement plans (including 401(k) plans) must comply with Windsor v. United States, in which the...more
The employee benefits issues to be considered by the U.S. Supreme Court continue to be of great significance to plan sponsors and fiduciaries. This month we review the Court's employee benefit decisions from 2013 and also...more
With this summer’s Supreme Court rulings on DOMA, the Defense of Marriage Act, and Prop. 8 allowing same-sex marriages to be recognized in states that allow them, private sector and public agency employers in California...more
The United States Supreme Court significantly changed the treatment of same-sex spouses under qualified retirement plans in United States v. Windsor. ...more
On June 26, 2013, in U.S. v. Windsor, the United States Supreme Court struck down the portion of the Defense of Marriage Act (“DOMA”) that defined marriage as a legal union between one man and one woman. This decision will...more
On June 26, 2013, the Supreme Court issued its long-awaited decision in Windsor v. United States, No. 12-307. The Court ruled (in a 5-4 decision) that the section of the Defense of Marriage Act (DOMA) that required federal...more
On June 26, 2013, a majority of the Supreme Court held in United States v. Windsor that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage for purposes of federal law as the union of a man and a woman, is...more
The U. S. Supreme Court has declared unconstitutional a portion of the Defense of Marriage Act (DOMA), which had established a federal definition of marriage as a legal union only between one man and one woman....more