Employee Benefits for Same-Sex Partners-Required Benefits and Best Practices Post-DOMA
Program Number: 2424
Presenter: Todd A. Solomon, Esq.
In June 2013, the United States Supreme Court ruled that the federal definition of marriage limited to one man and one woman was unconstitutional, and Section 3 of the Federal Defense of Marriage Act ("DOMA") was repealed. The Court's ruling had dramatic implications for employee benefit plans and requires many plans that did not previously cover same-sex spouses to do so. In addition, more and more states continue to legalize same-sex marriage, and the federal and state taxation of health benefits offered to same-sex partners has grown more complicated before it's getting simpler. To top it all off, the IRS has issued some guidance, but has not yet issued critical guidance governing the retroactive impact of the Supreme Court ruling. Join Todd Solomon, a partner at McDermott Will & Emery LLP, and a frequent speaker and writer on employee benefits issues resulting from domestic partnerships and same-sex marriages, as he discusses the Court's