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Results: 1-6 of 6

U.S. Supreme Court decision on DOMA may impact status of children of same-sex spouses for employee benefits purposes

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 28 2013

The Defense of Marriage Act (DOMA) defines marriage at the federal level as a legal union between one man and one woman and excuses states from any

IRS releases proposed regulations on the Affordable Care Act's play or pay mandate

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 28 2013

On January 2, 2013, the Department of Treasury and Internal Revenue Service (collectively "IRS") published proposed regulations ("Proposed

IRS clarifies previous guidance on Form W-2 informational reporting requirement

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 12 2012

On January 3, 2012, the Internal Revenue Service ("IRS") released Notice 2012-9, which restates and clarifies its prior guidance on the requirement under the Affordable Care Act to report the cost of employer-sponsored health coverage on employees' annual Forms W-2 (using box 12, code DD

IRS informal guidance on civil unions raises more questions than it answers

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 14 2011

Last week, an informal letter from the Internal Revenue Service (IRS) issued to the tax preparation company H&R Block on August 30, 2011 surfaced publicly

A trend toward state recognition of same-sex civil unions

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • July 8 2011

On July 2, 2011, Rhode Island Governor Lincoln Chafee signed legislation that allows same-sex couples to form civil unions effective as of July 1, 2011

IRS releases guidance on Form W-2 informational reporting requirement

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 4 2011

On March 29, 2011, the Internal Revenue Service ("IRS") released Notice 2011-28, which provides guidance to employers on the requirement under the Affordable Care Act (the "Act") to report the cost of employer-sponsored health coverage on employees' annual Forms W-2