Roberta Chevlowe
Senior Counsel
Roberta K. Chevlowe provides advice to employers and boards of trustees of multiemployer benefit plans on a broad range of issues relating to their retirement, health and other employee benefit plans. With nearly three decades of experience practicing in this area, Roberta employs a practical, business minded approach to helping her clients comply with the various requirements imposed by ERISA, the Internal Revenue Code, COBRA, the Affordable Care Act and other federal and state laws affecting employee benefit programs. Roberta’s practice also includes advising clients in connection with benefit claim appeals, lawsuits and government audits; drafting plan documents, policies and employee communications materials; and negotiating with plan service providers.
Roberta is best known for her work in the area of COBRA compliance and for advising employers in connection with the benefits they provide to employees’ domestic partners and same-sex spouses. She is a co-author of The COBRA Handbook and lectures and publishes articles on a variety of employee benefits topics. In addition, Ms. Chevlowe is a member of Proskauer’s Health Care Reform Task Force, and she led the Firm’s Domestic Partner Benefits Task Force.
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As part of the COVID-19 relief package passed by Congress earlier this week, the federal government expands on earlier relief issued by the Internal Revenue Service (IRS) for health and dependent care flexible spending account benefits (FSAs). Under these temporary rules, plan sponsors may give their employees additional time to use their FSA account balances … Continue Reading
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 tax-qualified retirement plans was whether the plans were required to recognize same-sex spouses on a retroactive basis for purposes of … Continue Reading
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 plans, including cafeteria plans. Importantly, and as expected, the IRS comments in the Notice that it does not anticipate that Obergefell will … Continue Reading
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 that the portion of the Defense of Marriage Act defining marriage as being between opposite-sex partners was unconstitutional. … Continue Reading
On June 26, 2015, the U.S. Supreme Court issued a historic decision in Obergefell v. Hodges, holding that the Fourteenth Amendment’s Due Process and Equal Protection Clauses require states to allow same-sex marriage and to recognize same-sex marriages performed in other states. The decision comes exactly two years to the day from the Court’s decision … Continue Reading
The IRS has informally stated that it is intending to make some significant changes to the Determination Letter program, and is even considering eliminating the program for individually designed retirement plans (other than perhaps initial and final determination letters). The agency apparently is looking to streamline its operations and focus its resources on other areas. … Continue Reading
It was announced today that the U.S. Supreme Court will consider two important questions relating to same-sex marriage–whether states are required to allow same-sex marriages within their jurisdictions, and whether states are required to recognize same-sex marriages performed in other states. The decisions are expected to be issued in June of this year.… Continue Reading
Effective January 1, 2015, group health plans and insurers are no longer required to issue a certificate of creditable coverage (“HIPAA Certificate”) to individuals who lost group health plan coverage. (See final regulations here). As a reminder, HIPAA Certificates were used by individuals to prove that they had continuous health coverage under a prior health … Continue Reading
The IRS announced yesterday that the maximum annual employee contribution to a health care flexible spending account plan is increasing by $50 to $2,550 for 2015 (up from the $2,500 limit that has applied since 2013). Employers that sponsor health care FSAs should take this increase into account in preparing for open enrollment, and may … Continue Reading
July 21, 2014 On June 27, 2014, the IRS published a letter outlining the steps taxpayers should take in order to obtain a refund for taxes paid on the value of employer-sponsored health coverage provided to an employee’s same-sex spouse. The letter, originally dated February 24, 2014, is in response to an inquiry from Rep. … Continue Reading
As was expected, the U.S. Department of Labor has issued a proposed regulation changing the definition of “spouse” for FMLA purposes in order to protect the FMLA rights of employees with same-sex spouses. The proposed regulation adopts a “place of celebration” rule, consistent with the current DOL interpretation in the context of other federal laws. … Continue Reading
Following the U.S. Supreme Court’s decision in US v. Windsor, the requirement that an ERISA health plan provide health coverage for same-sex spouses has often hinged on whether an employee benefit plan was insured or self-insured and, in the case of insured plans, the requirements of state insurance law. In states where same-sex marriage is … Continue Reading
Shortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the IRS announced that same-sex marriages will be recognized for federal tax purposes and provided guidance relating to the impact of Windsor on certain types of employee benefits. At the same … Continue Reading
Prior to the U.S. Supreme Court’s Windsor decision that repealed Section 3 of the federal Defense of Marriage Act (DOMA), same-sex spouses were not recognized as spouses for federal tax and benefits purposes. In the immediate aftermath of Windsor, the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17, which stated the IRS position that, for … Continue Reading
The Ninth Circuit Judicial Council, an administrative body that reviews decisions of the court’s chief judge, recently weighed in on an issue involving same-sex domestic partner health benefits in the post-Windsor world. The decision is interesting insofar as it relies at least partially on the Windsor decision in awarding “spousal” benefits to an unmarried same-sex … Continue Reading
A few weeks after the Internal Revenue Service (IRS) stated that it will apply a “place of celebration” rule in recognizing same-sex spouses for purposes of the Internal Revenue Code (including with respect to employee benefit plans), the U.S. Department of Labor (DOL) announced today that it too will interpret the term “spouse” as including … Continue Reading
On August 29, 2013, the U.S. Department of the Treasury and the Internal Revenue Service issued important guidance for employers and employees relating to the impact of the Windsor decision on employee benefit plans. In Revenue Ruling 2013-17, the agencies ruled that a same-sex couple legally married in any jurisdiction will be recognized as spouses … Continue Reading
In light of the U.S. Supreme Court in United States v. Windsor, which struck the Defense of Marriage Act (DOMA) provision limiting marriage to opposite sex spouses, the government agencies have been working on updating guidance in a number of areas. Two recent updates are noteworthy: Social Security Benefits — The Social Security Administration has … Continue Reading
Section 3 of The Defense of Marriage Act has been ruled unconstitutional. Please join Proskauer’s DOMA Task Force on Wednesday, July 17th at 1:00pm EST for a webinar discussing the impact of the Court’s decision on employer-provided benefits. Registration details are listed below. Please follow these steps to register for the webinar or webinars you would … Continue Reading
The Defense of Marriage Act, which defines “marriage” and “spouse” as excluding same-sex partners, was struck down by the U.S. Supreme Court today in a 5-4 decision on equal protection grounds. Stay tuned for information about our upcoming Webinar regarding the impact of the Court’s decision on employer-provided benefits. We will also post a link … Continue Reading
As we await the decision of the U.S. Supreme Court in U.S. v. Windsor, which may come as early as this week, many employers are considering the potential impact that the decision may have on the health benefits that they provide to their employees, regardless of whether they currently offer health benefits to their employees’ … Continue Reading
If the U.S. Supreme Court rules that the federal Defense of Marriage Act (“DOMA”) is unconstitutional in Windsor v. U.S., which is expected to be decided this month, will employers that offer health benefits to employees’ same-sex domestic partners cease offering “domestic partner” benefits separately from benefits for employees and their spouses? Currently, one rationale … Continue Reading
Proskauer’s Employee Benefits Practice Center’s DOMA Task Force, which is comprised of lawyers from our offices nationwide, regularly advises employers and other plan sponsors on the myriad benefits issues that arise in the context of domestic partner benefits. As more states legalize same-sex marriage and the U.S. Supreme Court is poised to issue a decision … Continue Reading
Come 2014, the Health Insurance Exchanges will provide another option to COBRA “qualified beneficiaries” who are considering whether to elect to continue health coverage under an employer’s group plan. In an effort to ensure that qualified beneficiaries understand this option, the U.S. Department of Labor has revised its model COBRA Election Notice to refer specifically … Continue Reading
Additional Relief for FSA Benefits
By Roberta Chevlowe on Posted in Coronavirus
Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?
By Roberta Chevlowe and Elizabeth Down on Posted in Defense of Marriage Act, Same-Sex Marriage
IRS Notice 2015-86 — The Limited Effect of Obergefell
By Roberta Chevlowe and Damian A. Myers on Posted in Defense of Marriage Act, Same-Sex Marriage
IRS Issues Proposed Regulations to Accommodate Obergefell
By Damian A. Myers and Roberta Chevlowe on Posted in IRS, Same-Sex Marriage
The U.S. Supreme Court Finds a Constitutional Right to Same-Sex Marriage: Implications for Employee Benefit Plan Sponsors
By Roberta Chevlowe on Posted in Same-Sex Marriage, Supreme Court
Changes to the IRS Determination Letter Program
By Roberta Chevlowe and Paul M. Hamburger on Posted in IRS
U.S. Supreme Court to Decide Fate of Same-Sex Marriage Laws
By Roberta Chevlowe and Stacy Barrow on Posted in Same-Sex Marriage
HIPAA Certificates Are No Longer Required As of January 1, 2015
By Roberta Chevlowe and Thelma Ofori on Posted in Affordable Care Act
IRS Increases Maximum Employee Contribution to Health Care FSAs for 2015
By Roberta Chevlowe and Lisa A. Berkowitz Herrnson on Posted in Cafeteria Plans, FSA, IRS
More Post-Windsor Tax Guidance: IRS Issues Letter Outlining Steps for Individuals to Obtain Tax Refunds for Same-Sex Spousal Health Coverage
By William Fogleman, Roberta Chevlowe and Tzvia Feiertag on Posted in Defense of Marriage Act
DOL Proposes Change to FMLA Definition of Spouse to Accommodate Same-Sex Marriage
Despite Windsor, Federal Court Rejects Challenge to a Self-Insured ERISA Health Plan’s Denial of Coverage for Same-Sex Spouses
By Roberta Chevlowe and Joseph Clark on Posted in Affordable Care Act, Same-Sex Marriage
New IRS Guidance Relating to Same-Sex Spouses and Qualified Retirement Plan Benefits
By Roberta Chevlowe on Posted in Defense of Marriage Act, Domestic Partners, Same-Sex Marriage
More Post-Windsor Guidance from the IRS Relating to Benefits for Same-Sex Spouses: Cafeteria Plan Changes, Flexible Spending Accounts and Health Savings Accounts
By Bali Kumar and Roberta Chevlowe on Posted in Cafeteria Plans, Defense of Marriage Act, IRS, Same-Sex Marriage
Federal District Court (In Its Capacity As An Employer) Must Reimburse Employee for the Cost of Health Benefits for her Same-Sex Domestic Partner
By Tulio Chirinos and Roberta Chevlowe on Posted in Defense of Marriage Act, Domestic Partners, Same-Sex Marriage
U.S. Department of Labor Announces a “Place of Celebration” Rule in Implementing the U.S. Supreme Court’s DOMA Decision With Regard to Employee Benefit Plans
By Roberta Chevlowe on Posted in Defense of Marriage Act, Domestic Partners, Same-Sex Marriage
IRS Adopts a “Place of Celebration” Rule in Implementing the U.S. Supreme Court’s Windsor Decision
The Impact of Windsor on Social Security Benefits and FMLA Rights
By Roberta Chevlowe on Posted in Defense of Marriage Act
Proskauer Webinar on Supreme Court DOMA Decision
By Roberta Chevlowe on Posted in Defense of Marriage Act
DOMA Held Unconstitutional
By Roberta Chevlowe on Posted in Defense of Marriage Act
Health Benefits Provided to Same-Sex Spouses
By Thelma Ofori and Roberta Chevlowe on Posted in Defense of Marriage Act, Domestic Partners, Same-Sex Marriage
The Future of Domestic Partner Health Benefits
By Gabrielle Fox and Roberta Chevlowe on Posted in Defense of Marriage Act, Domestic Partners, Same-Sex Marriage
Proskauer’s DOMA Task Force
By Roberta Chevlowe on Posted in Defense of Marriage Act
DOL Updates Model COBRA Notice in Light of Health Care Reform
By Roberta Chevlowe on Posted in Affordable Care Act, COBRA, Department of Labor
