Employee Benefits & Executive Compensation Blog

The View from Proskauer on Developments in the World of Employee Benefits, Executive Compensation & ERISA Litigation

Tag Archives: Domestic Partners

The U.S. Supreme Court Finds a Constitutional Right to Same-Sex Marriage: Implications for Employee Benefit Plan Sponsors

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

New IRS Guidance Relating to Same-Sex Spouses and Qualified Retirement Plan Benefits

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

Federal District Court (In Its Capacity As An Employer) Must Reimburse Employee for the Cost of Health Benefits for her Same-Sex Domestic Partner

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

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

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

IRS Adopts a “Place of Celebration” Rule in Implementing the U.S. Supreme Court’s Windsor Decision

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

First Post-Windsor ERISA Decision

In the first reported ERISA decision post-Windsor, the U.S District Court for the Eastern District of Pennsylvania held (in Cozen O’Connor, P.C. v. Jennifer Tobits) that a same-sex spouse is to be treated as the decedent’s lawful spouse for purposes of entitlement to death benefits under a retirement plan. In reaching its decision, the court … Continue Reading

DOMA Held Unconstitutional

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

The Future of Domestic Partner Health Benefits

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
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