DOMA’s defeat in the United States v. Windsor continues to have a ripple effect when it comes to other federal regulations. On June 20, 2014, the Department of Labor (DOL) issued a proposed rule that would extend the protections of the Family and Medical Leave Act (FMLA) to all eligible employees in legally-recognized same-sex marriages, regardless of where the employees live.  The proposal is in light of the Supreme Court’s decision in United States v. Windsor, which struck down the Defense of Marriage Act’s provision that limited “marriage” to opposite-sex unions and “spouse” to individuals of the opposite-sex who are married for purposes of federal law.  DOL’s proposed change would expand the FMLA’s definition of “spouse” so that it applies to an employee legally married in any state (the so-called “state of celebration” rule), as opposed to the state in which the employee resides (“state of residence” rule).
Continue Reading

On September 23, 2013, the IRS released Notice 2013-61 which provides special rules for employers making claims for refunds or adjustments of Federal Insurance Contributions Act (FICA) and federal employment taxes resulting from the United States Supreme Court’s decision in Windsor.  In Windsor, the Court found that Section 3 of the Defense of

A number of federal agencies recently issued guidance in response to the United States Supreme Court’s ruling in Windsor, which held that Section 3 of DOMA is unconstitutional.  On September 18, 2013, the Department of Labor (“DOL”) Employee Benefits Security Administration (“EBSA”) issued Technical Release 2013-04, and adopted the same rule previously outlined

While uncertainty still lingers in some areas of federal law regarding how the recent overturning of DOMA will affect same-sex couples’ abilities to obtain federal benefits, on August 29, 2013, the IRS clarified this ambiguity with regard to federal tax law.  The IRS published Revenue Ruling 2013-17 and a news release, IR-2013-72, announcing that it

This post was originally published on April 12, 2013.  In light of the recent Supreme Court Decision on DOMA, McLane wanted to share this post again.

For at least the next few months, DOMA is the law of the land, and the United States government will continue to define “marriage” as a “legal union between

For at least the next few months, DOMA is the law of the land, and the United States government will continue to define  “marriage” as a “legal union between one man and one woman as husband and wife,” and “spouse” as a “person of the opposite sex who is a husband or a wife.”  DOMA,