Tax Warrior Chronicles

DOL Revises Definition of Spouse Under FMLA

Posted on Tue, Feb 24, 2015

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.

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Separate-Filing Wife Can’t Use Husband's Activities to Escape PAL Rules

Posted on Mon, Jan 26, 2015

Julie A. Oderio, TC Memo 2014-39

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12/31/2014 Deadline: Employers Must Amend Retirement Plans to Reflect Windsor Decision

Posted on Tue, Dec 09, 2014

Earlier this year, the IRS issued guidance on the application of the Supreme Court's Windsor decisionwhich 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.

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1st Anniversary of Windsor v. United States - A Year in Review

Posted on Thu, Jun 26, 2014

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.

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