News & Analysis as of

US v Windsor Supreme Court of the United States

Legislation to Provide Equal Tax Treatment for Married Same Sex Couples

by Pessin Katz Law, P.A. on

On July 13, 2017 Rep. Richard E. Neal (D-MA-1), joined by other members of the U.S. House of Representatives, introduced H.R. 3234, Refund Equality Act of 2017, which has been referred to the House Committee on Ways and...more

Return to Windsor: A Novel Tax Code Correction

by Lewitt Hackman on

Here’s the next chapter in the saga known as Edith Schlain Windsor v. The United States of America. (For a quick recap, please read Tax & Estate Planning – Small Win for Same Sex Couples?). Two representatives of the state...more

Annual Estate Planning Newsletter: Part Four

by Blank Rome LLP on

Action Item: This is the fourth installment of our Annual Estate Planning Newsletter, and focuses on matters of interest to married couples. We urge you to review this installment to ensure that your 2016 estate and tax...more

How Does the Supreme Court’s Obergefell Decision Affect Your Employee Benefit Plans?

by King & Spalding on

The short answer: No plan amendments are required, but certain plan amendments and operational changes are permitted, and certain operational changes may be required....more

Employee Benefits Developments - January 2016

by Hodgson Russ LLP on

IRS Guidance Addresses Numerous ACA Issues Related to HRAs. Just before the New Year, the IRS issued Notice 2015-87 (Notice), addressing the application of Affordable Care Act (ACA) market reform rules to different...more

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

by 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

The ERISA Litigation Newsletter - January 2016

by Proskauer Rose LLP on

Editor's Overview - Happy New Year! Because 401(k) plans play an increasingly prominent role as an employee's principal retirement investment vehicle, fiduciaries overseeing those plans face increased pressure to see...more

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

The ERISA Litigation Newsletter - December 2015

by Proskauer Rose LLP on

Editor's Overview - In this month's newsletter, we focus on the recent wave of guidance and case law related to the Affordable Care Act. We also discuss IRS Notice 2015-86, which provides guidance on the application of...more

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

IRS Notice 2015-86 — The Limited Effect of Obergefell

Last week, the Internal Revenue Service (IRS) issued Notice 2015-86, providing guidance on the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to qualified retirement plans and health and welfare...more

IRS Issues Guidance on Application of Obergefell Decision to Benefit Plans

by McGuireWoods LLP on

This past June, the United States Supreme Court held in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), that the Fourteenth Amendment (i) requires a state’s civil marriage laws to apply to same-sex couples on the...more

Health Care Coverage for California Employers After Obergefell v. Hodges

by Seyfarth Shaw LLP on

After the U.S. Supreme Court’s landmark marriage-equality decision this summer (Obergefell v. Hodges), we now have full equality between same-sex and opposite-sex spouses under federal and state law. That decision affects...more

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

IRS Clarifies Same-Sex Marriages for Tax Purposes

by Seyfarth Shaw LLP on

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

Impact of the Same-Sex Marriage Decision on Employee Benefit Plans

by Thompson Coburn LLP on

In Obergefell v. Hodges, the Supreme Court held that states may not deny same-sex couples the right to marry, finding that doing so violates the Fourteenth Amendment. Writing for the five-justice majority, Justice Kennedy...more

Obergefell v. Hodges – Same-Sex Marriage Now Legal in all 50 States

by Snell & Wilmer on

Same-sex Marriage Now Legal in All 50 States - In 2013, the Supreme Court, in United States v. Windsor, struck down Section 3 of the Defense of Marriage Act (“DOMA”) which defined marriage, for Federal purposes, as...more

Health and Welfare Benefits for Same-Sex Spouses after Obergefell: A New Mandate for Employers?

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

Employee Benefits After The Supreme Court’s Same-Sex Marriage Decision

by Varnum LLP on

The Supreme Court’s recent decision in Obergefell v. Hodges establishes a national right to same-sex marriage and requires states to recognize same-sex marriages performed in other states. Generally speaking, this...more

U.S. Supreme Court Strikes Down State Laws Banning Same-Sex Marriage - Same-Sex Couples Should Review Their Estate Planning...

by Holland & Knight LLP on

The recent U.S. Supreme Court decision in Obergefell v. Hodges, 135 S.Ct. 1039 (June 26, 2015),answered definitively the lingering questions following the Court’s decision last year in Windsor about whether states could...more

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

U.S. Supreme Court Holds Same-Sex Marriage To Be a Fundamental Right

by McGuireWoods LLP on

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

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

by 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

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

by Kelley Drye & Warren LLP on

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

Supreme Court Affirms Marriage for Same-Sex Couples

by Pessin Katz Law, P.A. on

On June 26, 2015, in Obergefell v. Hodges, the Supreme Court of the United States affirmed once and for all that the right to marry is a fundamental right and therefore, no State may deprive a same-sex couple of that right,...more

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