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In the summer of 2013, the U.S. Supreme Court decided United States v. Windsor, 570 U.S. 12 (2013). In so doing, the Court ushered in a new era concerning the [...]

Two recent eligibility opportunities, one created as a result of a US Supreme Court decision and the other enacted by law, are a wake-up call for plan sponsors of welfare [...]

The invalidation of Section 3 of the Defense of Marriage Act (DOMA) in the landmark US Supreme Court decision of Windsor v. U.S. (1) has greatly eased the tax and [...]

ABSTRACT In United States v. Windsor, the Supreme Court struck down section three of the federal Defense of Marriage Act. Shortly thereafter, the Internal Revenue Service issued a ruling under [...]

But could a State deny divorces to domiciliaries who were Negroes and grant them to whites? Deny them to resident aliens and grant them to citizens? Deny them to Catholics [...]

I. Introduction Each year, approximately one million people become legal permanent residents of the United States, or "green card" holders. (1) Nearly two-thirds of these individuals (649,763 out of the [...]

On June 26, 2013, the United States Supreme Court issued a historic decision that affected the application of federal law to same-sex married couples. The breadth, applicability, and consequences of [...]

About one year ago, the U.S. Supreme Court issued a decision in United States v. Windsor that significantly affected same-sex couples and their families. The Obama Administration has begun implementing [...]

The IRS recently issued Notice 2014-19 (the "Notice"), (1) along with FAQs on the IRS website, to assist plan sponsors of qualified plans in understanding the impact of E.S. Windsor. [...]

PREVIEW * Take advantage of a unique opportunity this year to help clients who are same-sex married couples to retroactively file joint returns for open tax years. * Learn what [...]

ABSTRACT This Article explores the landmark case of United States v. Windsor, which ruled that Section 3 of the Defense of Marriage Act ("DOMA") was unconstitutional on Due Process and [...]

ABSTRACT Political scientists have developed two principal models for analyzing and predicting the decision making of justices. First, the attitudinal model predicts that decisions are made based on the justices' [...]

ABSTRACT Justice Kennedy's opinion in United States v. Windsor is characterized by a number of strained and wavering constitutional claims. Prominent among these is the argument that the principle of [...]

ABSTRACT Although the Supreme Court decided United States v. Windsor on equal protection grounds, that case also raised important and recurring questions about federal power. In particular, defenders of the [...]

ABSTRACT United States v. Windsor may, in the views of some, walk and talk like a federalist duck, but upon closer examination, the decision is not a federalist decision at [...]

Is there a distinctive Kennedy Doctrine in Fourteenth Amendment jurisprudence? We believe so. True, it is not clear who else on the Supreme Court adheres to the Kennedy Doctrine aside [...]

ABSTRACT This Article defends three insights from Justice Alito's Windsor dissent. First, federalism alone could not justify judicially gutting DOMA. As I show, the best contrary argument just equivocates. Second, [...]

III. JUDICIAL INDEPENDENCE SHIFT IN LGBT MARRIAGE CASES The Supreme Court's 2013 United States v. Windsor (230) decision makes marriage cases an appropriate and timely lens through which to examine [...]

ABSTRACT Historically, the U.S. Supreme Court has consistently highlighted the importance of procreation in its consideration of marriage in constitutional cases. Recently, however, litigants seeking same-sex marriage and judicial decisions [...]

A. Value Judgment Defense The anthropological evidence of a nearly perfect global consensus on sexual complementarity in marriage and certain philosophical and legal traditions support two conclusions. (125) First, no [...]

ABSTRACT In United States v. Windsor, the Supreme Court left many people unsatisfied when it failed to identify the level of scrutiny to apply to laws that classify by sexual [...]

ABSTRACT Judicial decisions that hold same-sex marriage bans unconstitutional, no matter how that conclusion is reached, overturn laws or constitutional provisions that were passed with the support of a democratic [...]

INTRODUCTION For many years, gay rights advocates focused primarily on overturning sodomy laws. The Supreme Court initially took a skeptical view of those efforts. In 1976, the Court summarily affirmed [...]

June 26, 2013, was "marriage day" at the Supreme Court. On that day, the Court held the Defense of Marriage Act (DOMA) unconstitutional. This was one day after a different [...]

On the final day of its 2013 term, in the landmark decision of United States v. Windsor, (1) the US Supreme Court held that Section 3 of the federal Defense [...]

On June 26, 2013, in United States v. Windsor, (1) the U.S. Supreme Court voted 5-4 to strike down a key provision of the federal Defense of Marriage Act (DOMA) [...], This column describes the United States Supreme Court's decision in United States v. Windsor, which struck down a key provision of the federal Defense of Marriage Act as unconstitutional, highlights common benefit plan provisions that are affected by the treatment of same-sex married couples as "spouses," and discusses practical steps that plan administrators should take.

The authors of this article explain how the U.S. Supreme Court's decision in United States v. Windsor--which paved the way for legally married same-sex spouses to have the same federal [...]

The IRS and Treasury issued their first wave of guidance--Rev. Rul. 2013-17--on August 29, 2013, regarding the impact of Windsor--in which, on June 26, 2013 (just two months prior), the [...]

In his second inaugural address in January 2013, President Barack Obama associated the struggle for gay equality with that for racial equality by conjoining, alliteratively, Stonewall with Selma (along with [...]

I. Introduction Government officials and family lawyers alike are scrambling to address the implications of United States v. Windsor, (1) the recent United States Supreme Court decision striking down a [...]

On June 26, 2013, the Supreme Court, in Windsor, ruled that Section 3 of the federal Defense of Marriage Act ("DOMA"), which was first enacted in 1996, is unconstitutional. That [...]

ACCORDING TO THE 2010 U.S. CENSUS, there are more than 130,000 married, same-sex couples in the United States. Presently, they have the right to marry in 13 states and the [...]

The Supreme Court of the United States ruled, on June 26, 2013, that Section 3 of the Defense of Marriage Act (DOMA), which defines "marriage" as only between a man [...]

I. Introduction Predictions became reality on June 26, 2013, when the Supreme Court held Section 3 of the Defense of Marriage Act (DOMA) (1) unconstitutional in United States v. Windsor. [...]

Two years ago, the U.S. Supreme Court, in a 5-4 decision written by Justice Anthony M. Kennedy and joined by Justices Ruth Bader Ginsburg, Stephen G. Breyer, Sonia Sotomayor, and [...]

In 1954, as Brown v. Board of Education, 347 U.S. 483 (1954), and the growing civil rights movement made racial equality an increasing part of the national conversation, the idea [...]

If the trend continues, the tax complexities associated with same-sex marriage may be fading away. Since the coming tax filing season promises to be complicated by Congress's failure to timely [...]

Under guidance issued by the IRS, administrators of qualified retirement plans must recognize the same-sex spouses of legally married participants as of June 26, 2013, but are not required to [...]

In June 2013, the U.S. Supreme Court Iheld in United States v. Windsor (570 U.S. _ (2013)) that section 3 of the Defense of Marriage Act (DOMA) was unconstitutional as [...]

The U.S. Supreme Court's landmark decision U.S. v. Windsor on same-sex marriage is presenting some new challenges to law firms serving the gay community. A wave of aging LGBT baby [...]

On June 26, the U.S. Supreme Court held 5-4 that Section 3 of the Defense of Marriage Act (DOMA), P.L. 104-199, is unconstitutional. The decision requires the federal government to [...]

"This has been one of the best years ever." Attorney Shannon Minter's enthusiasm summed up the mood rippling through the 25th annual gathering at the Lavender Law Conference in San [...]

In the wake of the Supreme Court's Windsor decision (Sup. Ct. Dkt. No. 12-307 (6/26/13)), which invalidated a portion of the Defense of Marriage Act (DOMA), P.L. 104-199, the Treasury [...]

The Supreme Court held at the end of its term in June that a key provision of the Defense of Marriage Act (DOMA), P.L. 104-199, is unconstitutional because it violates [...]

The Supreme Court ended the 2012-13 term with two block-buster decisions with far-reaching implications for employee benefit plans covered by the Employee Retirement Income Security Act (ERISA). In the first [...]