United Benefit Advisors Insight and Analysis Blog

IRS Proposed Regulations Recognize Same Sex Marriage

Posted by: Danielle Capilla    Oct 29, 2015 12:00:00 PM

In June 2015, the Supreme Court ruled in Obergefell v Hodges that the 14th Amendment requires a state to license a marriage between two people of the same sex, and to recognize a marriage between two people of the same sex when their marriage was lawfully licensed and performed out of state. The IRS has issued proposed regulations to reflect that holding, which will impact married couples, employers, sponsors, and administrators of employee benefit plans and executors.

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Topics: ACA, IRS, same sex marriage, Danielle Capilla, Obergefell v Hodges

U.S. Supreme Court Finds Same Sex Marriage Is Protected by the 14th Amendment

Posted by: Danielle Capilla    Jul 9, 2015 12:00:00 PM

RingsThe Supreme Court ruled in Obergefell v Hodges, that the 14th Amendment requires a state to license a marriage between two people of the same sex, and to recognize a marriage between two people of the same sex when their marriage was lawfully licensed and performed out of state. The decision was reached 5-4. Justice Kennedy delivered the majority opinion and was joined by Justices Ginsburg, Breyer, Sotomayor, and Kagan.

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Topics: Section 125, same sex marriage, group health insurance, Group health plans, U.S. Supreme Court, Danielle Capilla, change in status event, definition of spouse, Obergefell v Hodges