DOMA-Understanding and Applying the New GuidanceTuesday, September 17, 2013 (2pm - 3:30pm US/Eastern) |
The registration period for this meeting has ended.
Call Time: 2:00 p.m.-3:30 p.m. (EDT)
This is a member-only call
Just before Labor Day, Treasury and the IRS published long-awaited guidance on the application of the Supreme Court’s decision on June 26, 2013, to invalidate section 3 of the DOMA (which had prevented federal recognition of same-sex marriages). In this signal development, Treasury announced that legally married same-sex couples will be treated as married for all federal tax purposes (including income, gift, and estate taxes), regardless of whether they reside in a state that recognizes same-sex marriage.
The guidance addressed the new federal tax treatment of health benefits provided to same-sex couples and, to some extent, discussed how the new rules will apply to retirement benefits. Although many questions were answered by this guidance, many significant questions – especially with respect to retirement benefits – are yet to be resolved.
Our call will address the relevance of the guidance for both health and retirement plans. Andy Anderson, a partner in the Employee Benefits and Executive Compensation practice of the law firm of Morgan Lewis in Chicago, will discuss the impact of the new rules for health plans. Robert Newman, a partner in the Employee Benefits and Executive Compensation practice group of the law firm of Covington and Burling in Washington D.C., will address the portions of the new guidance relevant for retirement plans.
Rob Neis, Deputy Benefits Tax Counsel with the Department of Treasury, will also participate on the call to try to answer questions we have about the new guidance.
To register for the call, click on the "Register Now" link at the top of this page (you will need your username and password to register).
If you are a prospective member and would like to participate in the call, please contact ERIC at 202-789-1400 or e-mail: memberservices@eric.org
Related Files:
| Andy Anderson_Bio.pdf |
| Robert Newman_Bio.pdf |
| DOMA_Understanding and Applying the New Guidance- 9.17.13.pdf |
| DOMA_Windsor, Rev. Rul. 2013-17 and Retirement Plans.pdf |