The Department of Labor (DOL) has announced it will issue a Final Rule change to extend Family and Medical Leave Act (FMLA) benefits to all married same-sex couples effective March 27, 2015.
Tax Warrior Chronicles
Julie A. Oderio, TC Memo 2014-39
Earlier this year, the IRS issued guidance on the application of the Supreme Court's Windsor decision, which struck down section 3 of the Defense of Marriage Act (“DOMA”). An IRS ruling issued shortly after the Court's decision required qualified retirement plans to treat a same-sex spouse as a spouse for plan purposes as of September 16, 2013. However, that ruling didn't require plans to amend their terms to follow the Windsor decision. In April 2014 the IRS clarified that plan amendments are required by December 31, 2014, if a plan defines a marriage by reference to section 3 of DOMA or in a manner otherwise inconsistent with Windsor.
This time last year, Edie Windsor and same-sex couples across the country were celebrating a momentous win in their struggle for equality. While it was certain whichever way the Supreme Court decided in Windsor v. United States would be landmark, no one knew which way the court would rule, or most surprisingly, how fast change would take effect afterwards.