The IRS has issued Notice 2015-86, Application of Obergefell to Qualified Retirement Plans and Health and Welfare Plans. This Notice is...

In a historic decision late June, the U.S. Supreme Court ruled that state laws prohibiting same-sex marriages are unconstitutional,...

Many U.S. employers offer health insurance coverage to their employees’ domestic partners or same-sex spouses and there are no federal...

Same-sex marriage became legal in the state of New Jersey on October 21, 2013. With the addition of the same-sex marriage law, NJ...

The agencies have begun to issue guidance clarifying their position on Defense of Marriage Act (DOMA) issues for legally married same-sex...

The Supreme Court’s same-sex marriage decisions struck down a key provision of the Defense of Marriage Act (DOMA) which stated that...

The federal Defense of Marriage Act (DOMA) provides that for all purposes of federal law, such as the Employee Retirement Income Security...