11:00 am – 12:00 pm EDT
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To download the slides, click here.
As a result of the federal Defense of Marriage Act (DOMA), same-sex relationships have not been recognized for any purpose under any federal law, including the Employee Retirement Income Security Act, the Internal Revenue Code and COBRA. Historically, this has created significant implications for the administration of benefit plans covering same-sex partners, including the taxation of health, dental and vision benefits and survivor benefits under retirement plans. Employers that have extended equal benefits to lesbian, gay, bisexual and transgender employees have faced significant administrative and other challenges. Employers that have not extended benefits to same-sex partners have struggled to understand their legal obligations.
Earlier this year, the Supreme Court of the United States heard arguments on the constitutionality of DOMA and on California’s “Proposition 8,” which denies same-sex couples the right to marry in that state. The Supreme Court is expected to issue its rulings in these cases in June. Based on this, McDermott Will & Emery invites you to a webcast to discuss the impact of these landmark decisions on employee benefit plan sponsors and to address key considerations for employer-provided plans, including:
- An up-to-date description of the federal taxation of health and welfare benefits
- A summary of steps employers must take in light of the Supreme Court's decisions
- What benefits must employers offer to same-sex partners
Joseph S. Adams, Partner
Todd A. Solomon, Partner
Brian J. Tiemann, Associate
For more information, please contact Carolyn Verscaj.
CLE credit for the live presentation of this program is pending in the following states: California, Illinois, New York and Texas. A Uniform Certificate of Attendance will be made available to participants requesting CLE credit in all other states. Please note that in accordance with applicable state MCLE rules regarding attendance validation, each attendee seeking credit must log in to the webinar individually. Credit will not be granted for multiple attendees using one log in. Please be advised that CLE credit will not be approved for on demand/recorded viewings of this program in the states listed above. Attendees seeking credit in other states should consult their state CLE accrediting agency to determine whether self-study credit can be earned for on demand/recorded viewing of this program. Click here for more upcoming events.