Article
DOMA Implications for Employee Benefit Plans: Round 3, 150 Tax Notes 101 (2016)
UIC Law Open Access Faculty Scholarship
Document Type
Article
Publication Date
1-1-2016
Disciplines
- Law,
- Taxation-Federal and
- Tax Law
Abstract
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.
Citation Information
Kathryn Kennedy, DOMA Implications for Employee Benefit Plans: Round 3, 150 Tax Notes 101 (2016)