CLE On Post – Windsor / Same-Sex Marriage Case Impact

The American Bar Association is presenting a CLE entitled, Post – Windsor / Same-Sex Marriage Case Impact, Thursday July 23, 2015, 1:00-2:30pm Eastern, online.  Here is why you should attend:

Two years after the U.S. Supreme Court’s ruling that Section 3 of Defense of Marriage Act was unconstitutional in United States v. Windsor, the U.S. Supreme Court held in Obergefell v. Hodges, that the Fourteenth Amendment requires states to allow same-sex marriages and to recognize same-sex marriages performed in other states. While Windsor required employers to make a number of changes to their qualified plans and how they administered health plan coverage provided to same-sex spouses with respect to rights protected by federal law, including federal income tax, employers still had to impute income on same-sex spouse coverage at the state level. Furthermore, it was unclear whether sponsors could discriminate between same-sex spouse and opposite-sex spouses with respect to the provision of benefits. This webinar will review how the Windsor and Obergefell decisions affect plans sponsors and their plans, including imputation of income on health plan coverage at the state level, the risk sponsors of self-insured plans assume if they choose not to offer same-sex spouses the same benefits offered to opposite-sex spouses, whether plan sponsors may choose to re-design plans to eliminate domestic partner coverage, and the guidance that would be helpful to plan sponsors to address the issues that arise from Windsor and Obergefell.