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 between one man and one woman. The Windsor ruling resulted in numerous Federal benefits for same-sex couples who were legally married in a jurisdiction that performed same-sex […]
KH
In a previous blog, I wrote about regulations issued by the Department of Labor (“DOL”) proposing to revise the regulatory definition of “spouse” under the Family and Medical Leave Act (“FMLA”) to be based on the law of the place where a marriage was performed, which is known as the “state of celebration” standard. The […]
KH
Previously, the IRS issued guidance on what employers need to do in order to comply with the United States v. Windsor decision. The guidance insturcts employers on how and when to amend a qualified retirement plan if its current terms regarding marriage and the definition of spouse are inconsistent with Windsor. In short, the employer must adopt an […]
KH
I gave a presentation last week at the Western Pension & Benefits Conference Phoenix Chapter Spring Conference entitled “Ding Dong DOMA’s Dead – The Supreme Court’s Same-Sex Marriage Ruling and Its Impact on Employee Benefit Plans.” Upon finishing my presentation, I realized my last few slides are a good checklist. On April 4th, the IRS […]
NC
Today, the IRS issued Notice 2014-19, which contains long awaited guidance on the application of the Supreme Court’s decision in United States v. Windsor. The Windsor case found section 3 of the Defense of Marriage Act (DOMA) unconstitutional. Sponsors of qualified retirement plans have been awaiting this guidance to determine how to apply the Windsor […]
AM
Last summer, the Supreme Court determined that the Defense of Marriage Act (“DOMA”) was unconstitutional. The Supreme Court’s ruling in United States v. Windsor had the effect of extending many employee benefits to same-sex spouses. Employee benefit plans were significantly impacted by the ruling, and, as a result, the IRS and the Department of Labor […]
KH