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Same sex marriage

Effect of Supreme Court’s marriage equality ruling on employee benefit plans

Effect of Supreme Court’s marriage equality ruling on employee benefit plans

Notice 2015-86, 2015-52 IRB In a Notice, IRS has provided guidance on the application of the Supreme Court’s landmark marriage equality decision, Obergefell v. Hodges, to qualified retirement plans under Code Sec. 401(a) and to health and welfare plans, including cafeteria plans under Code Sec. 125. Background. Section 3 of the Defense of Marriage Act (DOMA) defined marriage […]

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Proposed regs implement Supreme Court’s same-sex marriage decision

Proposed regs implement Supreme Court’s same-sex marriage decision

IRS has issued proposed regs that would provide that a marriage of two individuals, whether of the same sex or the opposite sex, will be recognized for federal tax purposes if that marriage is recognized by any State, possession, or territory of the U.S. The regs provide additional clarity on how the federal government will […]

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Supreme Court Holds that Same-Sex Marriage Equality is Constitutional Right

Supreme Court Holds that Same-Sex Marriage Equality is Constitutional Right

Obergefell v. Hodges (Supreme Court 6/26/2015). The Supreme Court, in a 5-4 decision delivered by Justice Kennedy, has held, in a case involving four state-wide bans on same-sex marriage, that the Fourteenth Amendment requires a State to license a marriage between two people of the same sex. And, since same-sex couples may now exercise the […]

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Supreme Court holds that Constitution compels nationwide right to same-sex marriage

Supreme Court holds that Constitution compels nationwide right to same-sex marriage

The Supreme Court, in a 5-4 decision delivered by Justice Kennedy, has struck down four state-wide bans on same-sex marriage, holding that the Fourteenth Amendment requires all States to license a marriage between two people of the same sex. And, since same-sex couples may now exercise the fundamental right to marry in all States, there […]

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Supreme Court: Landmark Marriage Equality Case Could Simplify Tax Filing For Same-Sex Spouses

Supreme Court: Landmark Marriage Equality Case Could Simplify Tax Filing For Same-Sex Spouses

Recently,  the Supreme Court heard oral arguments in Obergefell v. Hodges, a case involving four state-wide bans on same-sex marriage. Although not a tax case, the Court’s decision, expected this summer, could nonetheless affect same-sex spouses’ taxes in a number of ways. This article examines the current law and some of the tax issues potentially implicated in […]

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Deadline Approaching To Amend Retirement Plans To Reflect Windsor Decision

Deadline Approaching To Amend Retirement Plans To Reflect Windsor Decision

Earlier this year, IRS released guidance on the application of the Supreme Court’s Windsor decision striking down section 3 of the Defense of Marriage Act (DOMA), and IRS’s follow-up rulings issued on that decision, to qualified retirement plans. A ruling issued shortly after the Court’s decision required qualified plans to treat a same-sex spouse as a spouse for plan […]

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Year-end planning considerations for those about to get married

Year-end planning considerations for those about to get married

As if the process of getting married isn’t complex and difficult enough, prospective spouses also need to take income tax considerations into account before tying the knot. That’s particularly true for those who plan to marry late this year or early next year. As this article explains, from the federal income tax standpoint, those marrying […]

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FAQ’s For Same-Sex Couples and Certain Domestic Partners

FAQ’s For Same-Sex Couples and Certain Domestic Partners

For Same-Sex Couples and Certain Domestic Partners The following questions and answers provide information to individuals of the same sex who are lawfully married (same-sex spouses). Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law Additional information may be found in: News release: New IRS Video Helps […]

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How to treat same-sex spouse health premiums wrongly included in W-2 income

How to treat same-sex spouse health premiums wrongly included in W-2 income

Information Letter 2014-0012. IRS has provided advice on how an employee should treat amounts wrongfully included in her W-2 income for the premiums her employer paid for her same-sex spouse’s health insurance. IRS advises the employee to request a corrected W-2 or, if that fails, to take specified steps to report a corrected amount of […]

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IRS Notice Provides Mid-Year Amendments to Safe Harbor 401(K) & 401(M) Plans to Reflect Impact of Windsor Case

IRS Notice Provides Mid-Year Amendments to Safe Harbor 401(K) & 401(M) Plans to Reflect Impact of Windsor Case

Notice 2014-37, 2014-23 IRB. In a Notice, IRS has stated that a plan will not fail to satisfy the requirements to be a Code Sec. 401(k) or Code Sec. 401(m) safe harbor plan merely because the plan sponsor adopts a mid-year amendment pursuant to a recent IRS notice that required amendments to plans to reflect […]

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Retroactive application of Windsor to retirement plans optional but treacherous

Retroactive application of Windsor to retirement plans optional but treacherous

In IRS Notice 2014-19, 2014-17 IRB, IRS has provided guidance on the application of the Supreme Court’s Windsor decision striking down section 3 of the Defense of Marriage Act, and IRS’s previous holdings on that decision in Rev Rul 2013-17, 2013-38 IRB 201, to qualified retirement plans. IRS cautioned that while plans are free to […]

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IRS provides guidance on application of Windsor to qualified retirement plan rules

IRS provides guidance on application of Windsor to qualified retirement plan rules

In Notice 2014-19, 2014-17 IRB, IRS has provided guidance on the application (including retroactive application) of the Supreme Court’s Windsor decision and on the application of IRS’s previous holdings in Rev Rul 2013-17, 2013-38 IRB 201, to qualified retirement plans under Code Sec. 401(a). In Windsor,the Court struck down a key provision in the Defense […]

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Married same-sex couples in Utah can file joint state taxes, commission says

Married same-sex couples in Utah can file joint state taxes, commission says

SALT LAKE CITY (Reuters) – Same-sex couples married in Utah during a brief period when gay marriage was legal in the conservative, heavily Mormon state can jointly file their state taxes, the State Tax Commission said on Thursday. Utah temporarily became the 18th state to legalize same-sex marriage when a U.S. federal district judge ruled […]

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FAQs clarify payroll-related issues for same-sex married couples

FAQs clarify payroll-related issues for same-sex married couples

IRS has answered several new questions regarding the taxes of same-sex couples, including three questions regarding payroll taxes with respect to benefits provided by an employer for an employee’s same-sex spouse.  Click here to view the IRS FAQs on same-sex marriage. Background. In ’96, Congress enacted, and President Clinton signed into law, the Defense of […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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