Fringe Benefits and Same-Sex Marriages

Special Updates: Same-sex couples, legally married in jurisdictions that recognize their marriages,will be treated as married for all federal tax purposes (including employee benefits). More specific IRS guidance includes:  Agency guidance released by the U.S. Treasury Department and the IRS addresses the recognition of same-same marriage in the wake of the U.S. Supreme Court ruling […]

FMLA Definition of ‘Spouse’ Under Final Rule

Effective March 27, 2015, a final rule from the U.S. Department of Labor will extend the protections of the federal Family and Medical Leave Act (FMLA) to all eligible employees in legal same-sex marriages, regardless of where they live. Background Under the FMLA, an eligible employee of a covered employer (50 or more employees in […]