Price: $50 Print Only
DOMA’s definition of marriage applies to over 1,100 federal laws, including many affecting the rights of employees with same-sex spouses.
The Windsor ruling has wide-ranging implications for every employee benefit plan, including tax implications, qualified plan implications, and beneficiary designation implications. Same-sex marriages legally entered into in a U.S. state or territory, the District of Columbia or a foreign country are to be recognized for all federal tax purposes, including income taxes and employee benefits, even if the couple lives in a state that does not allow or recognize same-sex marriages, according to IRS guidance implementing the Supreme Court Windsor decision.
An appendix detailing state tax treatment of same-sex spousal benefits is also provided.
Notify me when updates are available (No standing order will be created).
Put me on standing order
Notify me when new releases are available (no standing order will be created)