Tag Archives: same-sex marriage

Marriage Equality Decision Is Big News (But May Have Little Impact on Private Sector Employee Benefit Plans)

The Supreme Court’s decision last week in Obergefell v. Hodges is big news: it held that the 14th Amendment requires states to license same-sex marriages and to recognize lawful out-of-state same-sex marriages, and thus legalized same-sex marriage throughout the country.  In a final section that begins with a philosopher’s take — “No union is more … Continue Reading

Lawsuit by Surviving Same-Sex Spouse Raises Windsor Retroactivity Question

A complaint filed this month against FedEx Corporation and its pension plan asks a court to apply the Supreme Court’s decision in Windsor v. United States retroactively.  The case is Schuett v. FedEx Corporation.  The plaintiff is the surviving same-sex spouse of a FedEx pension plan participant who died six days before the Court issued … Continue Reading

Will Windsor Apply Retroactively to Retirement Plans? IRS Provides Some (But Not All) the Answers

When the Supreme Court held in United States v. Windsor last June that federal law recognizes same-sex marriages, the question arose whether this ruling would apply to tax-qualified retirement plans retroactively.  Last week, the IRS answered that question, in part. For tax-qualification purposes, plans must generally recognize the Windsor decision as of the date of … Continue Reading

DOMA Held Unconstitutional by Second Circuit, Increasing Likelihood of Supreme Court Review

The Second Circuit recently held that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional.  That section prohibits recognizing same sex marriages under federal law.  The court’s decision in Windsor v. United States is the second by a U.S. Circuit Court to find that this portion of DOMA violates the Constitution’s Equal Protection … Continue Reading
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