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Click here to find out moreIn 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to one man and one woman was unconstitutional, and Section 3 of the Federal Defense of Marriage Act ("DOMA") was repealed.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 ruling, the future of DOMA and same-sex partner benefits, the current and future IRS and DOL guidance on the subject (including the anticipated summer 2014 guidance), and the impacts of all of these developments on benefit plan sponsors. Topics include: • The taxation of same-sex partner health benefits (Federal and state) after the Court's rulings. • The status of same-sex marriages, civil unions, and domestic partnerships. • What policies and procedures should employers and their counsel be updating in light of the Court's ruling and the subsequent IRS and DOL guidance?
