Tag: DOMA

Question: Are you aware of any federal legislation or court cases that could change parts of the Family and Medical Leave Act (FMLA)? Answer: As is the case with many labor laws, there are always changes and updates to the body of the laws based upon numerous ongoing interpretations form the courts. In fact, the…

On December 16, 2013, the Internal Revenue Service (IRS) released Notice 2014-1. The notice provides guidance on the rules for cafeteria plans, including health and dependent care flexible spending arrangements and health savings accounts, as they relate to the participation by same-sex spouses in certain employee benefit plans following the U.S. Supreme Court decision in…

By Rick Montgomery, JD, Senior Legal Editor for ThinkHR Corporation On September 23, 2013, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) issued Notice 2013-61, which provides additional guidance regarding changes to federal tax law stemming from the Supreme Court’s decision in Windsor v. United States.  In Windsor, the Supreme Court…

Question: Is an employer “required” to file amended returns for prior years due the taxation of benefits of employees with same sex spouses? Can an employer choose not to refile amended returns for years/quarters prior to 2013? Answer: As a result of the recent Supreme Court ruling that overturned of the Defense of Marriage Act (DOMA), there…

By Rick Montgomery, JD, Senior Legal Editor for ThinkHR Corporation On September 18, 2013, U.S. Department of Labor (DOL) issued new guidance (Technical Release No. 2013-04) regarding the definition of “spouse” and “marriage” under the Employee Retirement Income Security Act of 1974 (ERISA) in light of the recent Supreme Court decision in United States v….

Question: Are employers located in states that DO NOT recognize same-sex marriage now required to grant access to health care benefits to the spouses of employees in legal same-sex marriages (entered into elsewhere), if they grant health benefits to spouses in opposite-sex marriages?  Are self-funded and fully-funded plans in states that DO recognize same-sex marriage…

By Rick Montgomery, JD, Senior Legal Editor for ThinkHR Corporation On August 9, 2013, U.S. Department of Labor (DOL) issued regulatory guidance on the Family and Medical Leave Act (FMLA) regarding benefits of same-sex couples. The guidance comes on the heels of the United States Supreme Court’s decision in United States v. Windsor that struck…

By Laura Kerekes, SPHR, Chief Knowledge Officer for ThinkHR Corporation Today the Supreme Court ruled, by a vote of 5 – 4 in a 77-page decision in the case of United States v. Windsor, that the federal Defense of Marriage Act that has defined “marriage” as a union between a man and a woman only…

Question: My client is wondering what happens if an employee loses eligibility for coverage (termination of employment) and is currently a part of a civil union with a partner covered under the group health plan (in Illinois).  Is the civil union partner eligible to continue coverage under COBRA? Our Response: Because the federal Defense of Marriage Act…