We recently posted about the anticipated guidance on how same-sex marriages will be treated for federal tax purposes. The U.S. Treasury Department and Internal Revenue Service (IRS) have now provided that guidance. Revenue Ruling 2013-17 is effective September 16, 2013, but can be relied upon prior to that …

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We recently posted about upcoming guidance from the Minnesota Department of Revenue concerning state-tax treatment of same-sex spouses. That guidance was posted today on the Department of Revenue website. As we predicted in our prior post, the scope of guidance on the state level was limited due to the lack of …

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In light of the recent Supreme Court decisions, the Minnesota Department of Revenue is planning to provide guidance on how the decisions affect Minnesota state tax issues. The tax issues include the withholding of imputed income for health coverage of domestic partners and same-sex spouses. The Minnesota …

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Effective August 1, 2013, Minnesota will allow two individuals – of the same sex or the opposite sex – to marry, with certain existing exceptions for underage persons and certain familial relationships remaining in place. Jacqueline Mrachek and Megan Hladilek sat down with KSTP-TV to explain implications …

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As we mentioned in our earlier post, Minnesota is moving forward on same-sex marriage.  The text of the law is available here.  For further details on the impact on employee benefits, including health coverage, see our recent Benefits Update Minnesota Employers Affected by Same-Sex Marriage. We will keep you …

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Colorado On March 12, 2013, the Colorado legislature passed the Colorado Civil Union Act and it is expected to be signed soon by Governor John Hickenlooper.  Colorado, like many other states, recognize either same-sex marriage (most recently Maine, Maryland, Washington), domestic partnerships or civil …

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