Hunt & Associates P.C.

Feb 24, 2015

Employer Obligations under the Family Medical Leave Act and the Changing Definition of Marriage

The U.S. Department of Labor has scheduled announcement that it will issue a Final Rule effective March 27, 2015 expanding the definition of “spouse” for purposes of determining an employee’s entitlement to Family Medical Leave. Specifically, the new rule will define a “spouse” for purposes of FMLA leave in accordance with the law of the state where the marriage was celebrated rather than under the law of the employee’s residence. Thus, a same sex marriage … Read more

Sep 4, 2013

Same-Sex Marriages Recognized by the IRS

Same-sex couples legally married in states that recognize same-sex marriages will now be treated as married for federal tax purposes.  In a recent IRS revenue ruling, the IRS now interprets the terms “spouse”, “husband and wife”, “husband”, and “wife” to include same-sex couples married in jurisdictions that legally recognize same-sex marriages.   This is a 180 degree turn from prior interpretations of these terms in prior rulings. In fact the ruling is in direct response … Read more