If the ban on same-sex marriage is unconstitutional, and pre-2005 same-sex common law marriage exist in Pennsylvania, how far back should we look? At what point should employers be able to breathe easy and no longer be subject to lawsuits about spousal benefits? How long should the government be free from requests to adjust past income tax or inheritance tax returns? Does the statute of limitations run from the date of the incident? Or does it run from the date where people knew or should have known that they were legally married? … [Read more...] about Determining a Wedding Date: Retroactive Recognition of Same-Sex Common Law Marriages post-Obergefell
Federal law on marriage
For plans that recognize same-sex marriages, employers will need to revise their administrative procedures in areas such as COBRA, QDROs, special enrollment, etc. to make sure that same-sex spouses are treated the same as opposite-sex spouses. Employers should consider whether they will notify employees of the change in the law and advise employees to let the employer know of any same-sex marriages (and request a marriage certificate as proof). Employers may also need to consider whether they will send out special notices to same-sex spouses they do know about, such as a general COBRA notice to those same-sex spouses covered by a group health plan. Some employers may want to consider filing for a refund of payroll taxes on the imputed income for same-sex spouses for years that are still open under the statute of limitations. … [Read more...] about The U.S. Supreme Court Rules Defense of Marriage Act Unconstitutional: Significant Implications for Employee Benefit Plans
Attorney General Eric Holder explained the president’s decision in a statement released today, according to the Washington Post and Metro Weekly’s Poliglot blog. The New York Times calls the announcement “a striking legal and political shift.” … [Read more...] about Obama Concludes Federal Law Banning Recognition of Same-Sex Marriage Is Unconstitutional
The appellate court also noted that the lower court was wrong to focus on evidence that Hunter and Carter had spoke about a future “wedding” or “big party.” That “plainly referred to a ceremonial marriage, which they conceded had not yet undertaken and which is fully consistent with an existing common law marriage,” Moulton wrote. … [Read more...] about Court in another state recognizes pre-Obergefell common-law marriage between gay partners
North Carolina does not recognize same sex marriage as valid, so for purposes of North Carolina taxes, where does that leave our North Carolina-residing same sex couple clients that were legally married in another state? NCDOR directive PD-13-1 provides that “Because North Carolina does not recognize same-sex marriage as valid… individuals who enter into a same-sex marriage in another state cannot file a North Carolina income tax return using the filing status of married. Such individuals who file a federal income tax return as married must each complete a separate pro forma federal return for North Carolina purposes with the filing status of single to determine each individual’s proper adjusted gross income, deductions and tax credits allowed under the Code for the filing status used for North Carolina purposes.” … [Read more...] about Same Sex Marriages: Are You Filing Your Taxes Properly?