U.S. Supreme Court Decision Underscores that Second Parent Adoption Remains Critical for Same Sex Parents
“You still have to adopt your children.” I have said this more times than I can count since the United States Supreme Court decisions on same sex marriage equality United States v. Windsor and Obergefell v. Hodges. Why? Many same-sex couples who have a child who is biologically related to one parent and not the other […]
Catching up with Connecticut: The IRS Issues Proposed Rulings on the Definition Of “Husband” And “Wife”
In June, the Supreme Court ruled state bans on same-sex marriage were unconstitutional in Obergefell v. Hodges. Accordingly, the Internal Revenue Service (IRS) has now issued proposed regulations under which marriages between couples of the same sex are recognized for all federal tax purposes, including income, estate, gift, generation-skipping, and employment tax. More specifically, the proposed regulations were […]
Why, After the Supreme Court Marriage Ruling, Same Sex Spouses Should Still Adopt Their Non-Biological Children
It has been less than one week since the Supreme Court’s Obergefell decision holding that the 14th Amendment of the United States Constitution requires states to license marriages between two people of the same sex and to recognize lawful out-of-state marriages between two people of the same sex. Love won. Very understandably, we have already received multiple questions regarding […]
It’s Almost Tax Day: Should Same Sex Couples Amend Their Prior Tax Returns?
Following the Supreme Court’s June, 2013 decision in Windsor, the IRS and the Treasury Department ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, would be treated as married for federal tax purposes. The ruling applies regardless of whether or not the couple lives in a jurisdiction that recognizes marriages of same-sex […]
Good News on FMLA for Same Sex Spouses
The U.S. Department of Labor (DOL) has published its Final Rule regarding the definition of “spouse” under the Family and Medical Leave Act (FMLA) in light of the United States Supreme Court’s decision in United States v. Windsor, which found Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional. The Final Rule, which takes […]
How Do Same Sex Married Couples Divorce if the State They Live in Doesn’t Recognize Their Marriage and It Fails?
There is an old adage that it is should be as difficult to get married as it is to get divorced. Well, same sex spouses who were married in a state that recognizes same sex marriage but reside in a state that doesn’t may literally have to move in order to obtain a dissolution of […]
Meghan Freed on Same Sex Loss of Consortium Claims
Meghan Freed was featured in a Connecticut Law Tribune article entitled “DOMA Decision Brings Wave of Litigation Involving Same-Sex Partners.” A partner in a same-sex couple, Charlotte Stacey, sought loss-of-consortium damages in the same medical malpractice case that saw the estate of her deceased partner, Margaret Mueller, collect $2.45 million. The trial court and then […]
A Year Post Windsor: Are Same Sex Spouses Able to Access Their Federal Benefits?
The United States Department of Justice today issued its formal report on its efforts, together with other federal agencies, to implement the decision the Supreme Court’s historic Windsor decision striking down Section 3 of the Defense of Marriage Act across the entire government. There were also announcements released in conjunction with the report that clarify or granted […]
Are Civil Unions from Other States Recognized in Connecticut?
Kristen recently wrote about what happened to same sex couples who had entered into Connecticut civil unions before marriage was available in Connecticut. Now we turn to the question of whether a civil union entered into in another state or foreign jurisdiction will be recognized in Connecticut. In some cases, this question arises when a Connecticut same […]
Removal Proceedings Can Be Reopened In Same-Sex Marriage Cases
Immigrants with a removal order are now eligible for relief based on their same-sex marriage to a U.S. citizen. At the April 10, 2014 American Immigration Lawyer’s Association/Immigration and Customs Enforcement (ICE) liaison meeting, ICE’s Office of the Principal Legal Advisor (OPLA) announced that it will agree to join Motions to Reopen where the respondent […]
