Until the United States Supreme Court decision in United States v. Windsor, 570 U.S. ___ (2013), the Defense of Marriage Act (DOMA) required employers providing subsidized benefits to same-sex spouses and domestic...more
After months of speculation, on August 29, 2013, the Internal Revenue Service published formal guidance on the treatment of same-sex spouses under the Internal Revenue Code. In Revenue Ruling 2013-17, the IRS confirmed that a...more
9/17/2013
/ Civil Unions ,
Compliance ,
DOMA ,
Employee Benefits ,
IRS ,
Marriage ,
Payroll Taxes ,
Same-Sex Marriage ,
SCOTUS ,
U.S. Treasury ,
US v Windsor
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
7/10/2013
/ 401k ,
Civil Unions ,
Divorce ,
DOMA ,
Domestic Partnership ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Healthcare ,
Life Insurance ,
Marriage ,
Qualified Retirement Plans ,
Retirement Plan ,
Same-Sex Marriage ,
US v Windsor