Search Results | doma

IRS Releases Post DOMA Guidance

January 13, 2014

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The Internal Revenue Service (IRS) issued Notice 2014-1 on December 16, 2013 providing guidance on Section 125 and Section 223 of the Internal Revenue Code as it relates to elections and reimbursements for same-sex spouses. Section 125 covers Cafeteria Plans and Flexible Spending Arrangements (FSAs) while Section 223 covers Health Savings Accounts (HSAs). The Notice […]

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Developments on the Overturn of DOMA

September 20, 2013

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It has been almost three months since Section 3 of the Defense of Marriage Act (DOMA) was overturned by the United States Supreme Court. As you may recall, the challenge to DOMA came as the result of United States v. Windsor. Please reference my earlier article on Defense of Marriage Act Overturned for more details. Since the […]

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Voluntary Benefits

October 1, 2015

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Just as employer-sponsored and funded benefits have evolved over the past thirty years, so too have voluntary employee benefits, also known as worksite benefit plans. Once the domain of 2-3 specialty insurance carriers (i.e., Aflac, Colonial, TransAmerica) and primarily sold to small and mid-size employers, voluntary benefits have exploded. Now nearly all group insurance companies […]

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Final FMLA Spousal Definition

April 6, 2015

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Did you know that something as simple as a change of a definition could affect the way employers handle their leave practices?   The new definition of a “spouse” has done just that for purposes of FMLA leave. As you may know, last year in United States v. Windsor, the Supreme Court determined that section 3 […]

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Missouri Same-Sex Marriage Ban Unconstitutional

November 10, 2014

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The first week of November has been a busy one regarding developments striking down the same-sex marriage ban in Missouri. On November 5, St. Louis Circuit Judge Rex Burlison held, “the Court finds and declares that any same-sex couple that satisfies all the requirements for marriage under Missouri law, other than being of different sexes, […]

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Medicare Special Enrollment for Same-Sex Spouses

April 30, 2014

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The Department of Health and Human Services (HHS) announced in early April that processing of requests for Medicare special enrollment of same-sex spouses will begin. This action is reflective of the U.S. Supreme Court decision last year which overturned Section 3 of the Defense of Marriage Act (DOMA) thereby allowing legally married same-sex spouses access to […]

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Missouri Allowing Joint Same-Sex Tax Returns

November 15, 2013

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On November 14, 2013, Governor Jay Nixon signed an Executive Order making Missouri the first state in the Union to recognize same-sex marriages for income tax reporting purposes even though the state has a constitutional amendment barring same-sex marriage. As reported in the Governor’s News Release, Gov. Nixon stated “Missouri is one of a number […]

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Domestic Partners & Employee Benefits

November 12, 2013

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Domestic Partners were first established in the early 1980s. In the United States, not all states recognize domestic partners, however many do. Levi Strauss & Company was the first Fortune 500 Company to offer Domestic Partner coverage, Today, most do, as well as many private companies, states, counties, colleges and universities offer Domestic Partner Benefits. […]

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Defense of Marriage Act Overturned

July 1, 2013

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On June 26, 2013, the United States Supreme Court released their decision declaring Section 3 (Definition of Marriage) of the Defense of Marriage Act (DOMA) unconstitutional. DOMA, which has been federal law since 1996, blocked the recognition of marriage and denied benefits at the federal level for same-sex couples in states allowing same-sex marriage. The challenge to […]

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