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Doma Implications For Employee Benefit Plans: Round 3, 150 Tax Notes 101 (2016), Kathryn Kennedy
Doma Implications For Employee Benefit Plans: Round 3, 150 Tax Notes 101 (2016), Kathryn Kennedy
Kathryn J. Kennedy
This article is the third in a series on the implications for employee benefit plans of the Supreme Court’s decisions on the constitutionality of the Defense of Marriage Act (DOMA) and state bans on same-sex marriage. In this article, Kennedy highlights the effect Obergefell v. Hodges will have on employee benefit plans.