On June 26, 2013, the United State Supreme court ruled that same sex couples that were married in a state that recognizes same sex marriage should be treated as spouses the same as opposite sex couples (US vs. Windsor).
The accordance may sound simple, but it is not so. This ruling has changed the DOL regulations as the definition of spouse has changed, and subsequently, the ruling has changed certain employer processes related to payroll and taxation. For example, while federal government may recognize any legal marriage, same sex marriages are still not recognized by some states as legal. This is a problem for employers who have workers in multiple states. Similarly, employers who have 'eligible' employees would need to make certain changes in their administrative processes for Section 125 Cafeteria Plans.
This session by expert speaker Dayna J Reum will go through various complexities that the new ruling has brought, and will explain how it can be handled. You will understand how the federal rule applies to state laws and how you can apply the Defence of Marriage Act (DOMA) to your benefit plans. Handling special procedures for prior year tax returns for DOMA will also be explained.
Who Should Attend
Dayna J. Reum CPP, FPC
Dayna is currently the Payroll Tax Manager at PetSmart Inc. Dayna has been heavily involved in the payroll field over 15 years. Starting as a payroll clerk at a small Tucson company, Dayna moved on to be a Payroll Team Leader at Honeywell Inc. During Dayna’s time at Honeywell she obtained her FPC (Fundamental Pay... More info