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Same-Sex Spouses in MA: The Effect on Employee Benefits
The news lately has been filled with stories about the Massachusetts Supreme Judicial Court's ruling that a law banning same-sex marriages is unconstitutional. The ruling has a 180-day delayed effective date. Employers should begin to examine their benefit programs, as well as their policies and procedures, to determine what impact this ruling may have on their employee benefit plans.
The federal Defense of Marriage Act of 1996 defines “marriage” as the legal union between one man and one woman, and “spouse” as a person of the opposite sex. At the federal level, therefore, same-sex spouses are not recognized.
This conflict between federal and state law may cause confusion for employers and their employees. For example, same-sex spousal benefits, such as health insurance, may be tax-exempt at the state level, but taxable at the federal level. While certain benefits (such as qualified retirement plans) will not need to recognize same sex-spouses because such benefits are not subject to state law, other benefits (such as fully insured medical benefits) may be required to cover same-sex spouses because they are subject to state insurance laws.
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Major Differences In UK, U.S. Copyright Laws
This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
The Article 8 Opt In
The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
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Legal Possession: What Does It Mean?
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