Ten years have passed since the Supreme Court of the United States granted all same-sex couples the right to marry and have their marriages recognized nationwide. ...more
When the Supreme Court made its landmark decision in Obergefell v. Hodges in 2015, same-sex couples across the country gained the right to marry. But with recent shifts in the legal landscape, such as the overturning of Roe...more
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
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
As we celebrate LGBTQ Pride Month, join us for an important discussion on the significance and implications of the landmark 6-3 U.S. Supreme Court ruling, that Title VII of the 1964 Civil Rights Act protects LGBTQ employees...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
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
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
The short answer: No plan amendments are required, but certain plan amendments and operational changes are permitted, and certain operational changes may be required....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
The federal government imposes a gift tax for gifts made during one’s lifetime. Likewise, the estate tax is levied on transfers made at one’s death. ...more
By now you are no doubt aware that the U.S. Supreme Court’s 2014 decision in Obergefell v. Hodges legalized same-sex marriage across the country. The decision has caused religious institutions and schools to ask about their...more
Editor's Overview - In this month's newsletter, we focus on the recent wave of guidance and case law related to the Affordable Care Act. We also discuss IRS Notice 2015-86, which provides guidance on the application of...more
In IRS Notice 2015-86, the Internal Revenue Service (IRS) provided guidance to sponsors and administrators of employee benefit plans regarding the application of the U.S. Supreme Court’s decision in Obergefell v. Hodges to...more
In a year-end flurry of activity, Congress adopted major tax and spending legislation, which was signed into law on Friday, December 18 by President Obama. The legislation, called the Consolidated Appropriations Act, 2016...more
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...more
This past June, the United States Supreme Court held in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), that the Fourteenth Amendment (i) requires a state’s civil marriage laws to apply to same-sex couples on the...more
After the U.S. Supreme Court’s landmark marriage-equality decision this summer (Obergefell v. Hodges), we now have full equality between same-sex and opposite-sex spouses under federal and state law. That decision affects...more
Editor's Overview - This month we take a look at how the lower courts have been dealing with claims for retiree health benefits after the U.S. Supreme Court's ruling in M&G Polymers USA, LLC v. Tackett, 135 S. Ct. 926...more
We recently blogged about remarks made by Patrice Ficklin, Director of the CFPB’s Office of Fair Lending, at the American Bar Association’s Consumer Financial Services Institute. In her remarks, she stated that the CFPB is...more