Tag Archives: same-sex spouse

The Obergefell Effect: Applying the SCOTUS Decision to Qualified Retirement and Health and Welfare Plans

On December 9, 2015, the IRS issued Notice 2015-87 [link below], which provides guidance on the application of the recent United States Supreme Court (“SCOTUS”) decision in Obergefell v. Hodges [link below] to qualified retirement and health and welfare plans. Prior to the 2013 SCOTUS decision in United States v. Windsor [link below], Section 3 of the … Continue Reading

IRS GUIDANCE: EMPLOYEE INCOME TAX CORRECTION FOR SAME-SEX SPOUSAL HEALTH COVERAGE AFTER UNITED STATES V. WINDSOR

  On June 27, 2014, the IRS released Information Letter 2014-0012, which contains guidance for employees who have had the value of same-sex spousal coverage under employer health plans — which until recently was required to be included in gross income — reported on their Forms W-2. BACKGROUND Historically, the employer cost of opposite-sex spousal … Continue Reading

IRS Rules: All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes

The Internal Revenue Service issued Revenue Ruling 2013-17 answering some, but not all, questions for employers in the wake of the US Supreme Court’s opinion that invalidated the federal law that confined marriage to a legal union between one man and one woman as husband and wife – United States v. Windsor, No. 12-307 (June … Continue Reading

U.S. Supreme Court Rulings on DOMA and California’s Proposition 8 Affect Employee Benefit Plans and Plan Sponsors

Two decisions issued by the United States Supreme Court on June 26, 2013 expand same-sex marriage rights and carry significant implications for employee benefit plans and employers sponsoring the plans. In United States v. Windsor, No. 12-307 (June 26, 2013), the Court ruled that Section 3 of the Defense of Marriage Act of 1996 (“DOMA”), … Continue Reading
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