News Flash: June 26, 2013 – U.S. Supreme Court Rules DOMA Unconstitutional
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The U.S. Supreme Court ruled Section 3 of the Defense of Marriage Act (DOMA) unconstitutional, finding it violated the Equal Protection Clause of the Fifth Amendment. Section 3 defined marriage as between one man and one woman and denied federal benefits to same-sex couples. This means same-sex spouses will now be eligible for benefits previously only afforded to opposite-sex spouses, such as Social Security benefits, tax exemptions, and COBRA health insurance continuation. However, the full implications are unclear and additional IRS guidance is needed on how employers should update sponsored benefit plans to comply with the ruling.
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3. While the plaintiff's case was pending, the Obama administration announced it would no longer defend DOMA in court. The Bipartisan Legal Advisory Group of the House
Legal Limbo
This case concerns the constitutionality of Florida's ban on adoption by homosexual persons. Under Florida law at the time, homosexual persons were allowed to serve as foster parents but were barred from being considered for adoption. The Third District Court of Appeal affirmed the trial court's ruling that there was no rational basis for this distinction and that the statute banning adoption by homosexual persons was therefore unconstitutional. The court found no evidence to support distinguishing between homosexual persons serving as foster parents or guardians versus adoptive parents, where the adoption would be in the best interests of the children. The Department of Children and Families appealed the ruling to the Florida Supreme Court.
How Does the Repeal of DOMA Affect Healthcare
This webinar will review what an employer must do to comply with the Repeal of Defense of Marriage Act (DOMA). It will review what procedures an employer has to put in place and which documents need to be changed.
Full text of the Supreme Court's 6-3 Obamacare ruling
Chief Justice John Roberts: “Congress passed the Affordable Care Act to improve health insurance markets, not to destroy them.. IIf at all possible, we must interpret the act in a way that is consistent with the former, and avoids the latter.”
Scalia: "“We should start calling this law ‘SCOTUScare"
King vs Burwell
This document is a Supreme Court syllabus summarizing the case of King v. Burwell, Secretary of Health and Human Services. It provides background on the failed history of health insurance reform efforts in the 1990s and 2000s, and how provisions of the Affordable Care Act were based on reforms in Massachusetts that successfully reduced the uninsured rate. Specifically, it discusses the key issues in the case around whether the ACA's tax credits are available only in state-run exchanges or both state and federal exchanges. The Court ultimately ruled the tax credits are available in both types of exchanges based on reading the full context and structure of the law.
Retirement Plan News | November/December 2015
Articles on the following topics: Supreme Court ruling on same-sex marriage and eliminating qualified joint and survivor annuity options.
News Flash August 30 2013 Legal Same-Sex Marriages Recognized Under Federal ...
News Flash August 30 2013 Legal Same-Sex Marriages Recognized Under Federal ...Annette Wright, GBA, GBDS
The IRS issued a new ruling recognizing same-sex marriages for federal tax purposes if the marriage was legal in the state or country it was performed in. This means employers will no longer have to impute income for health coverage of same-sex spouses effective September 16, 2013. However, state and local tax rules may differ and proper withholding at those levels remains unclear. The ruling provides guidance for employers to comply with federal tax law but full implementation will require additional analysis and guidance due to interactions with other benefit requirements.Chapter Twenty one Employment DiscriminationBeing an employer was .docx
Chapter Twenty one Employment Discrimination
Being an employer was so much easier 100 years ago. Managers could use almost any criteria for hiring, promoting, and firing employees. Today, employers’ decision-making powers are restricted by both federal and state laws, many of which are discussed in this chapter.
The right of the employer to terminate an employment relationship was originally governed almost exclusively by the employment-at-will doctrine, discussed in the first section of this chapter. The second section discusses the constitutional provisions that affect an employer’s ability to hire and fire workers.
The following six sections discuss each of the major pieces of federal legislation designed to prohibit discrimination in employment; these acts are discussed in the order of their enactment. The ninth section discusses the increasingly controversial subject of affirmative action. Global dimensions of employment discrimination are discussed in the final section.Critical Thinking About The Law
You will soon be a businessperson and may be responsible for hiring, promoting, and firing people. When you hold this position, you need to be aware of federal and state laws that prohibit discrimination in employment. Why do you think the government has prohibited discrimination in employment? What ethical norm does the government emphasize by prohibiting discrimination in employment? The government seems to emphasize justice, in the sense that it wants all human beings to be treated equally, regardless of class, race, gender, age, and so on. Reading the following case example and answering the critical thinking questions will sharpen your thinking about laws prohibiting employment discrimination.
Tom, Jonathan, and Bob were hired to work as executive secretaries at a major corporation. The other secretaries for the corporation were surprised that three men were hired, because no man had ever before been hired as a secretary at the corporation. All secretaries were required to type 20 five-page reports each day in addition to completing work for their respective departments. After the male secretaries had been working at the corporation for approximately one month, they received pay raises. None of the female secretaries received raises. When the women asked the manager why the male secretaries had received raises, the manager claimed that the men were performing extra duties and consequently received raises.
1. The manager claimed that the men received raises because they were performing extra duties. Can you identify any potential problems in the manager’s response?
Clue: What words or phrases are ambiguous in the manager’s response?
2. The female secretaries decided to bring a suit against the corporation. They claimed that they did not receive raises because of their gender. Assume that you are a lawyer and the female secretaries have come to you with their complaint. After talking with the secretaries, you realize that you need some .
Chapter Twenty one Employment DiscriminationBeing an employer was .docx
Chapter Twenty one Employment Discrimination
Being an employer was so much easier 100 years ago. Managers could use almost any criteria for hiring, promoting, and firing employees. Today, employers’ decision-making powers are restricted by both federal and state laws, many of which are discussed in this chapter.
The right of the employer to terminate an employment relationship was originally governed almost exclusively by the employment-at-will doctrine, discussed in the first section of this chapter. The second section discusses the constitutional provisions that affect an employer’s ability to hire and fire workers.
The following six sections discuss each of the major pieces of federal legislation designed to prohibit discrimination in employment; these acts are discussed in the order of their enactment. The ninth section discusses the increasingly controversial subject of affirmative action. Global dimensions of employment discrimination are discussed in the final section.Critical Thinking About The Law
You will soon be a businessperson and may be responsible for hiring, promoting, and firing people. When you hold this position, you need to be aware of federal and state laws that prohibit discrimination in employment. Why do you think the government has prohibited discrimination in employment? What ethical norm does the government emphasize by prohibiting discrimination in employment? The government seems to emphasize justice, in the sense that it wants all human beings to be treated equally, regardless of class, race, gender, age, and so on. Reading the following case example and answering the critical thinking questions will sharpen your thinking about laws prohibiting employment discrimination.
Tom, Jonathan, and Bob were hired to work as executive secretaries at a major corporation. The other secretaries for the corporation were surprised that three men were hired, because no man had ever before been hired as a secretary at the corporation. All secretaries were required to type 20 five-page reports each day in addition to completing work for their respective departments. After the male secretaries had been working at the corporation for approximately one month, they received pay raises. None of the female secretaries received raises. When the women asked the manager why the male secretaries had received raises, the manager claimed that the men were performing extra duties and consequently received raises.
1. The manager claimed that the men received raises because they were performing extra duties. Can you identify any potential problems in the manager’s response?
Clue: What words or phrases are ambiguous in the manager’s response?
2. The female secretaries decided to bring a suit against the corporation. They claimed that they did not receive raises because of their gender. Assume that you are a lawyer and the female secretaries have come to you with their complaint. After talking with the secretaries, you realize that you need some ...
The Future of Health Reform
The Supreme Court upheld most of the Affordable Care Act, including the individual mandate requiring the purchase of health insurance. However, it ruled that the federal government cannot withhold all existing Medicaid funding from states that do not participate in the ACA's Medicaid expansion. As a result, states now have the choice to opt into the Medicaid expansion or not without losing other Medicaid funds. The ruling maintains most of the ACA but provides more flexibility to states regarding the Medicaid provisions.
Chapter 3 Due Process, Equal Protection, and Civil Rights Those .docx
Chapter 3 Due Process, Equal Protection, and Civil Rights
Those who deny freedom to others deserve it not for themselves.
Abraham Lincoln
CHAPTER OBJECTIVES
After studying this chapter you should better understand:
· • The standards applied for determining whether a procedure satisfies the constitutional due process requirements
· • The manner in which the restrictions on federal government action in the Bill of Rights have been incorporated into the due process guaranty that applies to state actions
· • The U.S. Supreme Court’s approach to determining whether classifications violate the constitutional equal protection requirements
· • The classifications to which “strict scrutiny” is applied in the equal protection analysis
· • The basic remedies available for civil rights violations
At the heart of the rule of law lie the ideals that everyone should be treated fairly and equally before the law. Toward this end the U.S. Constitution protects individual rights by constraining government. But fairness and equality cannot be reduced to prohibitions. To reach more broadly the Constitution also includes fundamental guaranties. Many important court decisions and legislative acts addressing individual rights have been based on the two most fundamental general guaranties: the Due Process Clause and the Equal Protection Clause.
A Due Process Clause was part of the Fifth Amendment in the original Bill of Rights and it was aimed at the federal government. It provides that no person shall be “deprived of life, liberty, or property, without due process.” The original Bill of Rights did not mention equal protection of the laws in a general sense. The Fourteenth Amendment, added after the Civil War and aimed at former slave states, included the same due process provisions as the Fifth Amendment. The Fourteenth Amendment also included the Equal Protection Clause. It provides that no state shall “deny to any person within its jurisdiction the equal protection of the laws.” Although nothing in the text said that equal protection applied to the federal government as well as to the states, the U.S. Supreme Court eventually held that it did. In 1954 in Bolling v. Sharpe the Court said that “the concepts of equal protection and due process, both stemming from our American ideal of fairness, are not mutually exclusive. The ‘equal protection of the laws’ is a more explicit safeguard of prohibited unfairness than ‘due process of law,’ and, therefore, we do not imply that the two are always interchangeable phrases. But, as this Court has recognized, discrimination may be so unjustifiable as to be violative of due process.”1 Consequently due process and equal protection apply to both federal and state laws.
The Due Process and Equal Protection Clauses address government action. They require that laws and legal procedures be fair. As discussed in the final section of this chapter, other constitutional provisions or laws may directly address unfair or discriminato ...
Defense of marriage act
The document discusses the Defense of Marriage Act (DOMA) which was enacted in 1996 and defines marriage as between one man and one woman. It argues DOMA is discriminatory and takes away over 1,000 federal benefits from same-sex couples. While supporters claim DOMA protects traditional marriage, the document argues there is no evidence legalizing same-sex marriage would undermine heterosexual marriages. It concludes that DOMA marginalizes the LGBT community and advocates for its repeal.
A right without remedy state employees after seminole tribe and
This document summarizes a law journal article that examines the impact of two Supreme Court decisions - Seminole Tribe v. Florida and Alden v. Maine - on the rights of state employees. The decisions found that state employees could no longer sue their state employer in federal court for violations of the Fair Labor Standards Act (FLSA), such as not receiving minimum wage or overtime pay. As a result, state employees lost their private right of action and are now largely dependent on filing complaints with the Department of Labor or pursuing claims under state labor laws, which may not provide adequate protections or remedies. The article argues this leaves state employees without a realistic remedy for violations of their rights under the FLSA.
Ashford soc 331 week 2 dq 1 justice from four perspectives family, community,...
ASHFORD SOC 331 Week 2 DQ 1 Justice from Four Perspectives Family, Community, State, and Nation
ASHFORD SOC 331 Week 1 Quiz
ASHFORD SOC 331 Week 1 DQ 2 The Justice of Climate Change
ASHFORD SOC 331 Week 1 DQ 1 Moral, Legal, and Religious Perspectives on Social Justice
ASHFORD SOC 331 Week 2 DQ 2 Justice and Socio-Economic Class
ASHFORD SOC 331 Week 2 Quiz
ASHFORD SOC 331 Week 2 State vs. Federal Marijuana Legalization
ASHFORD SOC 331 Week 3 DQ 1 Distributive Justice Across the Generations
ASHFORD SOC 331 Week 3 DQ 2 Distributive Justice and Scarce Natural Resources
ASHFORD SOC 331 Week 3 Quiz
ASHFORD SOC 331 Week 4 DQ 1 Commutative Justice and Embryo Adoption
ASHFORD SOC 331 Week 4 DQ 2 Commutative Justice and the National Debt
ASHFORD SOC 331 Week 4 Quiz
ASHFORD SOC 331 Week 5 DQ 1 Retributive Justice and Mandatory Life Imprisonment for Juvenile Offenders
S ASHFORD OC 331 Week 5 DQ 2 Alternative to Retributive Justice
ASHFORD SOC 331 Week 5 Quiz
The History Of Employment At Will
School Law - Dr. William Allan Kritsonis
Dr. William Allan Kritsonis Inducted into the William H. Parker Leadership Academy Hall of Honor (HBCU)
Remarks by Angela Stevens McNeil
July 26th 2008
Good Morning. My name is Angela Stevens McNeil and I have the privilege of introducing the next Hall of Honor Inductee, Dr. William Allan Kritsonis. Dr. Kritsonis was chosen because of his dedication to the educational advancement of Prairie View A&M University students. He earned a Bachelor’s degree in 1969 from Central Washington University in Ellensburg, Washington. In 1971, he earned his Master’s in Education from Seattle Pacific University. In 1976, he earned his PhD from the University of Iowa.
Dr. Kritsonis has served and blessed the field of education as a teacher, principal, superintendent of schools, director of student teaching and field experiences, invited guest professor, author, consultant, editor-in-chief, and publisher. He has also earned tenure as a professor at the highest academic rank at two major universities.
In 2005, Dr. Kritsonis was an Invited Visiting Lecturer at the Oxford Round Table at Oriel College in the University of Oxford, Oxford, England. His lecture was entitled the Ways of Knowing through the Realms of Meaning.
In 2004, Dr. William Allan Kritsonis was recognized as the Central Washington University Alumni Association Distinguished Alumnus for the College of Education and Professional Studies.
Dr. William Kritsonis is a well respected author of more than 500 articles in professional journals and several books. In 1983, Dr. Kritsonis founded the NATIONAL FORUM JOURNALS. These publications represent a group of highly respected scholarly academic periodicals. In 2004, he established the DOCTORAL FORUM – National Journal for Publishing and Mentoring Doctoral Student Research. The DOCTORAL FORUM is the only refereed journal in America committed to publishing doctoral students while they are enrolled in course work in their doctoral programs. Over 300 articles have been published by doctorate and master’s degree students and most are indexed in ERIC.
Currently, Dr. Kritsonis is a Professor in the PhD Program in Educational Leadership here at Prairie View A&M University.
Dr. William Kritsonis has dedicated himself to the advancement of educational leadership and to the education of students at all levels. It is my honor to bring him to the stage at this time as a William H. Parker Leadership Academy Hall of Honor Inductee.
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Full text of the Supreme Court's 6-3 Obamacare ruling
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Chapter Twenty one Employment DiscriminationBeing an employer was .docx
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Chapter Twenty one Employment DiscriminationBeing an employer was .docx
Chapter Twenty one Employment DiscriminationBeing an employer was .docx
Chapter 3 Due Process, Equal Protection, and Civil Rights Those .docx
Chapter 3 Due Process, Equal Protection, and Civil Rights Those .docx
A right without remedy state employees after seminole tribe and
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Ashford soc 331 week 2 dq 1 justice from four perspectives family, community,...
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More from Annette Wright, GBA, GBDS
2018 Benefits Basics
This document summarizes key Social Security, Medicare, and retirement plan limits for 2017 and 2018. For Social Security, the wage base and maximum annual benefit increased slightly, as did annual retirement earnings limits. For Medicare, premiums and deductibles increased modestly. For retirement plans, the compensation limit and contribution limits increased, with the defined benefit plan limit rising to $220,000. Health savings account contribution and deductible/out-of-pocket expense limits also increased for individual and family coverage.
HR Trove
The document introduces The HR Trove, an online store providing HR products and expertise. The store offers around 100 basic products to start with areas like benefits, compensation, and employee development. Sample products include HR software, videos, surveys, guides, templates and reports covering topics such as benefits for different generations, compensation benchmarking, and employment policies. The HR Trove aims to be a one-stop shop matching the breadth of HR solutions and trusted expertise that clients expect from Willis Towers Watson.
News Flash October 21 2015 - IRS Inflation Adjustments for 2016
The IRS has announced its 2016 annual increases for employee benefits and contributions across a wide spectrum of tax-qualified programs.
Health Care Reform Developments Week of August 3, 2015
The IRS issued a second notice regarding guidance on the Cadillac tax, set to take effect in 2018. The notice addresses issues such as who is liable for the tax, employer aggregation rules, determining the cost of coverage, and adjusting the dollar limits based on employee age and gender. The IRS is considering designating Form 720 as the method for paying the excise tax on a particular quarter of the calendar year. Comments on the notices are due by October 1, 2015, after which the IRS intends to issue proposed regulations.
Health Care Reform Developments Week of July 6, 2015
The IRS released interim guidance on how certain provisions of the Affordable Care Act apply to expatriate health plans under the Expatriate Health Coverage Clarification Act of 2014. The guidance provides additional time for expatriate plans to modify their plans to meet exemption requirements under the new law. It also clarifies that the Patient-Centered Outcomes Research Institute fee does not apply to plans that cover qualified expatriates as defined by the act. The interim guidance applies to policies issued or renewed on or after July 1, 2015 and plan years starting on or after that date.
Health Care Reform Developments week of June 8, 2015
The Patient-Centered Outcomes Research Institute (PCORI) was created by the Affordable Care Act to promote research that compares the effectiveness of medical treatments. PCORI is funded by an annual fee paid by health insurers and sponsors of self-insured health plans. Plan sponsors must calculate the average number of lives covered and pay the PCORI fee of $2 per life for plan years ending before October 1, 2014 or $2.08 per life after on Form 720 by July 31 of the year following the plan year. Responsibility for paying the fee lies with the health insurer for fully insured plans and the plan sponsor for self-insured plans.
Health Care Reform Developments Week of June 1, 2015[1]
The IRS has released draft guidance on electronic filing of Affordable Care Act reporting forms for 2014 and beyond. The guidance outlines the two-step process that issuers and transmitters must follow to register with the IRS e-Services system and obtain a Transmitter Control Code to file ACA Information Returns electronically using the Affordable Care Act Information Returns system. Only XML file formats are accepted, with a 100MB limit per transmission. Employers with 250 or more employees should begin preparing now to file electronically by the first quarter 2016 deadline.
Health Care Reform Developments Week of May 25, 2015[1]
- The document discusses communications that some employers have received from the Department of Health and Human Services (HHS) and the Centers for Medicare & Medicaid Services (CMS) regarding Transitional Reinsurance Fee (TRF) payments for 2014. These communications were inadvertently sent to some employers even when the insurance company had submitted the payment.
- CMS has provided guidance for employers to respond to these communications by indicating whether their insurance company submitted the TRF payment on their behalf. If so, employers will need to contact their insurance company for details on the payment submission to provide CMS.
- The guidance aims to help CMS reconcile records by confirming whether TRF payments were made for covered employers and collecting additional information from insured employers where
Health Care Reform Developments Week of May 4, 2015
On April 28, 2015, Representative Joe Courtney (D-CT) introduced a bill, the Middle Class Health Benefits Tax Repeal Act (H.R. 2050)...
Invite SHRM Conference and Expo 2015
2015 SHRM Conference and Expo
June 28 - July 1
Las Vegas Convention Center
Willis Booth Number: 2044
News Flash April 16 2015 - EEOC Issues Proposed Wellness Rules
The EEOC published proposed rules on how Title I of the ADA applies to employer wellness programs that are part of group health plans. The proposed rules provide guidance to employers on how wellness programs can comply with ADA and HIPAA provisions. For a wellness program to be considered voluntary under the proposed rules, employees cannot be required to participate, cannot be denied health coverage or benefits for non-participation, and employers cannot retaliate against employees. Employers must also provide a notice to employees about what medical information is collected and how it is used and kept private.
Health Care Reform Developments Week of April 13, 2015
The document discusses IRS Notice 2015-16 regarding guidance on the excise tax on high-cost employer-sponsored health plans, also known as the "Cadillac tax". The Notice seeks comments on key issues related to implementing the tax. Willis is participating in an industry group response and provides a template letter for plan sponsors to submit their own comments to the IRS by May 15, 2015. The letter template is available on Willis' website.
Health Care Reform Developments Week of March 30, 2015[1]
The document summarizes a recent FAQ from the Department of Labor regarding the implementation of health care reform law. The FAQ provides an update on when final rules for the summary of benefits and coverage (SBC) and uniform glossary will be issued. According to the FAQ, final rules are intended to apply for plan years beginning on or after January 1, 2016, and the new SBC template and documents will be finalized by January 2016 and apply for plan years beginning on or after January 1, 2017. The proposed regulations would amend previous SBC regulations and templates to make them more user-friendly.
Health Care Reform Developments Week of March 23, 2015[1]
The document discusses the current status of the Patient Protection and Affordable Care Act (PPACA) five years after its enactment. It covers three key areas: regulatory guidance, legal challenges, and legislative efforts to amend or repeal the law. Regarding regulatory guidance, employers are waiting for rules on provisions like the excise tax on high-cost plans and nondiscrimination requirements for insured plans. There have been several legal challenges to PPACA, with the Supreme Court upholding the individual mandate but limiting expansion of Medicaid. Congress has unsuccessfully attempted to fully repeal PPACA but has considered some amendments. Overall, PPACA continues to significantly impact employers as they comply with its provisions.
Health Care Reform Developments Week of March 9, 2015[1]
The Supreme Court heard oral arguments in King v. Burwell, a case that will determine whether the Affordable Care Act allows tax subsidies for health insurance purchased through federal exchanges. A ruling for the plaintiffs could significantly impact employer penalties under the employer mandate by limiting penalties only to employees who receive subsidies through state exchanges, rather than federal exchanges used by many states. Employers should continue their compliance efforts and await the Supreme Court's ruling in late June before making any changes.
News Flash February 25 2015 - Federal Agencies Provide Clarification and Limi...
News Flash February 25 2015 - Federal Agencies Provide Clarification and Limi...Annette Wright, GBA, GBDS
FEDERAL AGENCIES PROVIDE CLARIFICATION AND LIMITED RELIEF REGARDING PREMIUM REIMBURSEMENT ARRANGEMENTSHealth Care Reform Developments Week of March 2, 2015[1]
The Departments of Labor, Health and Human Services, and the Treasury issued a FAQ clarifying when supplemental coverage qualifies as an excepted benefit. According to the FAQ, only supplemental group health coverage that does not include essential health benefits may qualify. The Departments intend to propose regulations stating that supplemental coverage filling gaps in primary coverage categories will only qualify if the benefits are not essential health benefits in that state. Pending rulemaking, the Departments will not enforce against supplemental coverage of non-essential health benefits that complies with existing guidance.
Health Care Reform Developments Week of February 16, 2015[1]
The Department of Labor, Internal Revenue Service, and Equal Employment Opportunity Commission have released their semiannual regulatory agendas outlining new regulations for the coming year. In a change, most of the anticipated new rules do not focus on implementing provisions of the Affordable Care Act as they have for the past five years. The agendas include only a few exceptions and are otherwise modest in terms of new health plan regulations. This may provide an opportunity for employers to review their compliance efforts over the past five years and prepare for potential increased agency audits by documenting their actions. The summaries highlight some areas where new guidance is being developed, including updates to COBRA and preventive services notices, clarification of wellness programs under the ADA
Health Care Reform Developments Week of February 9, 2015[1]
The IRS released final forms and instructions for health care reform reporting in 2014 and 2015. Forms 1095-B and 1094-B are used by health insurers to report minimum essential coverage to individuals and the IRS. Forms 1095-C and 1094-C are used by applicable large employers to report offers of health coverage to employees and the IRS to determine employer shared responsibility penalties. While reporting is voluntary for 2014, it will be mandatory beginning in 2016. The final forms and related Q&As are now available on the IRS website.
News Flash January 27 2015 - Settled Law Changing _ Retiree Medical Benefits...
News Flash January 27 2015 - Settled Law Changing _ Retiree Medical Benefits...Annette Wright, GBA, GBDS
The following article describes a new employee benefits development (Supreme Court decision could make it easier for employers to reduce union retiree health benefits).More from Annette Wright, GBA, GBDS (20)
News Flash October 21 2015 - IRS Inflation Adjustments for 2016
News Flash October 21 2015 - IRS Inflation Adjustments for 2016
Health Care Reform Developments Week of August 3, 2015
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Health Care Reform Developments Week of July 6, 2015
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Health Care Reform Developments Week of June 1, 2015[1]
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Health Care Reform Developments Week of May 25, 2015[1]
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Health Care Reform Developments Week of May 4, 2015
News Flash April 16 2015 - EEOC Issues Proposed Wellness Rules
News Flash April 16 2015 - EEOC Issues Proposed Wellness Rules
Health Care Reform Developments Week of April 13, 2015
Health Care Reform Developments Week of April 13, 2015
Health Care Reform Developments Week of March 30, 2015[1]
Health Care Reform Developments Week of March 30, 2015[1]
Health Care Reform Developments Week of March 23, 2015[1]
Health Care Reform Developments Week of March 23, 2015[1]
Health Care Reform Developments Week of March 9, 2015[1]
Health Care Reform Developments Week of March 9, 2015[1]
News Flash February 25 2015 - Federal Agencies Provide Clarification and Limi...
News Flash February 25 2015 - Federal Agencies Provide Clarification and Limi...
Health Care Reform Developments Week of March 2, 2015[1]
Health Care Reform Developments Week of March 2, 2015[1]
Health Care Reform Developments Week of February 16, 2015[1]
Health Care Reform Developments Week of February 16, 2015[1]
Health Care Reform Developments Week of February 9, 2015[1]
Health Care Reform Developments Week of February 9, 2015[1]
News Flash January 27 2015 - Settled Law Changing _ Retiree Medical Benefits...
News Flash January 27 2015 - Settled Law Changing _ Retiree Medical Benefits...
News Flash: June 26, 2013 – U.S. Supreme Court Rules DOMA Unconstitutional
- 1. News Flash: June 26, 2013 – U.S. Supreme Court Rules DOMA Unconstitutional Today, the United States Supreme Court ruled that the 1996 federal Defense of Marriage Act (DOMA), specifically §3, is unconstitutional under the Equal Protection Clause of the Fifth Amendment. Willis’ National Legal & Research Group is reviewing the Court’s decision and will provide detailed analysis in a future publication. Background In 1996, President Clinton (D) signed into law DOMA. Section 3 of DOMA defined marriage as a union between one man and one woman for all federal purposes. Under the law, the federal government did not recognize same-sex marriages for any legal purpose. This meant that individuals who are in same-sex marriages were barred from enjoying those federal marital benefits afforded to individuals in opposite-sex marriages. These benefits include, for example, receiving employer-sponsored benefits on a tax-free basis and the right to continue benefits under COBRA. DOMA, specifically §2, also grants states the authority to refuse to recognize same-sex marriages, including those that have been performed in, and recognized by, other states. This section of DOMA was not challenged. Supreme Court’s Decision Windsor v. United States involved a same-sex couple married in Canada and residing in New York, a state that recognized same-sex marriage. When one of them died, she left her entire estate to her spouse who was barred from claiming the federal estate tax exemption for surviving spouses due to §3 of DOMA. The spouse paid the tax bill and sought a refund, which the Internal Revenue Service (IRS) denied. She then brought suit challenging the constitutionality of §3 of DOMA. Both the United States District Court and the Second Circuit Court of Appeals held that this section of DOMA is unconstitutional and ordered the United States to pay a refund. Given that §3 of DOMA affects more than 1,000 federal laws, including those related to estate and gift taxes, Social Security benefits and tax return filings, the Court’s ruling will have a significant effect on employer-sponsored plans. For example, same-sex spouses will now meet the COBRA definition of a qualified beneficiary and have an independent right to elect and maintain COBRA (a right opposite-sex spouses already enjoy). The Court’s ruling also affects the taxation of employer-sponsored benefits provided to same-sex spouses. It allows employers to provide benefits to same-sex spouses without having to worry about imputed income issues, employees could pay for same-sex benefits on a pre-tax basis through the employer’s cafeteria plan, and a same-sex spouse’s qualified medical expenses could be reimbursed through a health flexible spending account (FSA) on a tax-preferred basis.
- 2. Conclusion The full implications of this decision and its effect on employers and employer-sponsored plans are unclear at this time. Additional guidance from the IRS is needed to address the many issues the Court’s ruling raises. Employers should consult with their tax advisors before making changes to their benefit plans in response to the ruling. The information in this publication is not intended as legal or tax advice and has been prepared solely for informational purposes. You may wish to consult your attorney or tax adviser regarding issues raised in this publication.