Richard Schwartz, Fred Singerman and Lauren Worsek Published in the New York Law Journal
"New York Same-Sex Marriage and Employee Benefits"

Seyfarth partners Richard Schwartz and Fredric Singerman, along with associate Lauren Worsek, wrote a wide-ranging article published in the New York Law Journal. The article examined the impact on employee benefits of New York State becoming the fifth state in the U.S. to permit same-sex marriage.

The writers walk through the implications and potential conflicts for employers implementing same-sex marriage in the context of laws such as the Defense of Marriage Act (DOMA), the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code (Code).

They wrote: "Passage of the New York State Marriage Equality Act imposes new conditions on New York employers that require them to consider issues previously addressed only by employers who voluntarily extended benefits to employees' domestic partners. Such employers must now understand the inherent inconsistencies between federal and state law, apply such laws to their employee benefit plans, programs, and policies, and establish appropriate income tax withholding procedures consistent with both federal and state law. Where the employer has discretion, it is critical to review the applicable plan language to ensure that the employer's intent is explicit."