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A modest proposal: the discount and refund-or-donate policy
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • March 12 2013

Despite all of the jokes to the contrary, lawyers as a professional group are remarkably charitable. Unlike plumbers, doctors, electricians

Implications of the Supreme Court’s Windsor decision on estate planning for same-sex couples
  • Patterson Belknap Webb & Tyler LLP
  • USA
  • July 29 2013

On June 26, 2013, the Supreme Court, in its decision in United States v. Windsor, overturned Section 3 of the Federal Defense of Marriage Act

Guidance on tax treatment of same-sex marriages takes effect
  • Morgan Lewis & Bockius LLP
  • USA
  • September 17 2013

On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released guidance clarifying that same-sex couples who are

Supreme Court strikes down Defense of Marriage Act: what are the changes for employers?
  • Bracewell & Giuliani LLP
  • USA
  • October 2 2013

On June 26, 2013, the United States Supreme Court held that Section 3 the Defense of Marriage Act (DOMA), which prevented the federal government

IRS rules spouse determined by state of celebration
  • Hunton & Williams LLP
  • USA
  • September 10 2013

The Internal Revenue Service ("Service") has recently issued guidance promised in the wake of the Supreme Court's decision in United States v

Federal agencies provide some clarity for married same-sex couples after Windsor decision
  • Taft Stettinius & Hollister LLP
  • USA
  • September 3 2013

Several federal agencies, including the Internal Revenue Service, the Department of Homeland Security and the Department of Defense, have issued

IRS issues guidance on tax treatment of employee benefits for same-sex spouses
  • Schwabe Williamson & Wyatt
  • USA
  • September 3 2013

Since its enactment in 1996, the Defense of Marriage Act ("DOMA"), which forms part of the United States Code, has prohibited the federal government

IRS clarifies some same-sex marriage issues, but leaves retroactive employee plan relief open
  • Osler Hoskin & Harcourt LLP
  • Canada
  • September 11 2013

Ever since the U.S. Supreme Court struck down the central provision of the Defense of Marriage Act (DOMA) defining marriage as between a man and a

Federal agencies respond to Supreme Court’s DOMA ruling
  • Manatt Phelps & Phillips LLP
  • USA
  • September 12 2013

In the wake of the U.S. Supreme Court's decision to strike down part of the Defense of Marriage Act ("DOMA"), federal agencies are starting to

IRS state-of-celebration rule for same-sex marriages how it works, practicalities for employers
  • DLA Piper LLP
  • USA
  • September 9 2013

The Internal Revenue Service has adopted a state-of-celebration rule that, for federal tax purposes, recognizes the validity of a same-sex marriage