The landscape of marriage in the United States has transformed significantly, particularly for same-sex couples, following pivotal legal battles that sought to recognize their right to marry. Understanding the nuances of...more
On December 13, 2022, President Joe Biden signed H.R. 8404, known as the Respect for Marriage Act, into law, guaranteeing marriage equality for same-sex and interracial couples under federal law. The law passed both houses of...more
The impact on most employers should be minimal. As you've probably heard, President Biden has recently signed into law two measures that could affect employers: The Speak Out Act, and the Respect for Marriage Act....more
In a historic move, both chambers of Congress have approved legislation protecting the right of same-sex couples to get married, and President Biden is expected to quickly sign the bill into law. The U.S. House of...more
On November 29, 2022, the U.S. Senate passed the Respect for Marriage Act, which would guarantee marriage equality, including for interracial and same-sex couples, under federal law. The bill, H.R. 8404, passed the Senate in...more
As an Estate, Wealth & Succession attorney, I often assist individuals with a variety of matters ranging from basic estate plans to more complex business succession arrangements. Frequently, when assisting families with...more
October 7, 2019 marked the beginning of a new U.S. Supreme Court term. One significant employment law matter the Court is expected to rule on has to do with lesbian, gay, bisexual and transgender (“LGBT”) rights. In a trio of...more
Across the country each June, communities come together to celebrate Lesbian, Gay, Bisexual, Transgender and Queer (LGBTQ) Pride Month. This month of events honors the 1969 Stonewall Uprising in Manhattan while also...more
The United States Supreme Court heard oral argument in a case with potentially far-reaching implications for issues at the intersection of civil rights and religious freedoms on December 5, 2017. Masterpiece Cakeshop, Ltd. v....more
Seyfarth Synopsis: The Supreme Court announced that it would not hear an appeal from the City of Houston in a case challenging the city’s ability to offer spousal benefits to same-sex spouses of municipal employees. By...more
On September 19, 2017, the Arizona Supreme Court delivered its decision in McLaughlin vs. Jones, (CV-16-0266-PR) answering the question of whether the statutory presumption of parenthood arising from a marriage applies...more
The Centers for Medicare and Medicaid Services (CMS) recently announced the withdrawal of three proposed rules that, in one case, had been pending since 2014. The first proposed rule that CMS decided to scrap was proposed in...more
In law school, I wrote papers on the tax consequences of death and divorce for same-sex married couples. The conclusions I drew in those academic exercises included advising same-sex married couples to plan for tragedy well...more
The Supreme Court case Pavan v. Smith, 582 U.S.____ (2017), in a per curiam opinion on June 26, 2017, strengthened the rights protected in Obergefell v. Hodges, 576 U.S. ___ (2015). The decision confronted an attempt by the...more
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
Seyfarth Synopsis: The Texas Supreme Court held that the U.S. Supreme Court’s landmark marriage equality decision, Obergefell v. Hodges, did not dispositively address how far government employers must go in providing benefits...more
The Supreme Court of the United States issued decisions in five cases today: California Public Employees’ Retirement System v. ANZ Securities, Inc., No. 16-373: Lehman Brothers’ collapse led to a number of securities...more
Same-sex couples can legally marry, but are they legally entitled to benefits? The Supreme Court of Texas will decide this issue after hearing oral arguments in March of 2017 in Pidgeon v. Turner. ...more
Prior to the December, 2016 Neyman vs. Buckley decision, couples who were joined in civil unions had difficulty dissolving their union in Pennsylvania. When Neyman filed a divorce complaint to dissolve her civil union in...more
In our second in a three-part series on what to expect from the Trump administration, we discuss immigration policy and the Affordable Care Act (ACA), as well as what may be in store for parental leave, marriage equality and...more
The IRS has issued final regulations clarifying the definitions of “spouse,” “husband,” “wife,” and “husband and wife” for federal tax purposes. The final regulations now define “spouse,” “husband” and “wife” as any...more
Effective September 2, 2016, the Internal Revenue Service formally put into place amendments to regulations that define who is married for tax purposes. The new regulations finalize proposed regulations issued in 2015, with...more
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
A recent, public clash between the highest legal authorities of the United States and one of its constituent states, Alabama, illustrates the promise and the problems of this country’s unique system of dual sovereigns, known...more
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