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Supreme Court Review of Same-Sex Marriage Cases May Require Significant Changes to Employee Benefits
Thursday, April 18, 2013
11:30 a.m. to 1:00 p.m.
Phoenix Country Club
7th Street and Thomas Road
Presented by Nancy K. Campbell, Esq. of Snell & Wilmer
On December 7, 2012, the Supreme Court granted certiorari in a Defense of Marriage Act (“DOMA”) case as well as the California Proposition 8 (“Prop 8”) same-sex marriage case. Oral arguments are scheduled for late March with a decision expected in late June. DOMA affects employee benefit plans because, while DOMA is the law, employers are unable to treat same-sex spouses the same as opposite-sex spouses for many purposes. If the Supreme Court decides that DOMA is unconstitutional it will represent a sea change because employers will be required to offer most employee benefits and protections to same-sex spouses. The Supreme Court’s decision will likely take effect immediately, leaving employers to scramble if they have not previously given thought to how a decision overturning DOMA will impact employee benefits. During this presentation we will discuss the likely outcomes of the Supreme Court cases and consider the impact on qualified pension plans and health plans. Our discussion will include, but not be limited to, qualified joint and survivor annuities (“QJSAs”), Section 415(b) limits, hardship distributions, rollovers, spousal consent, QDROs, FMLA, COBRA, HIPAA special enrollment rights, and taxation of same-sex spouse benefits.
Nancy K. Campbell, Esq.
Nancy Campbell is a partner in Snell & Wilmer’s Phoenix office. She has been practicing law in the firm’s Employee Benefits & Executive Compensation Group since September 1992 and advises a diverse group of clients on employee benefit issues, including qualified plan and welfare plan design, administration and compliance, and executive compensation. She was selected by her peers to be included in The Best Lawyers in America in 2007 through 2013.
Ms. Campbell is a past President of the Western Pension & Benefits Conference – Phoenix Chapter. She is a former Chair of the Cafeteria Plans and Reimbursement Accounts Subcommittee of the Employee Benefits Committee of the Tax Section of the American Bar Association.
Ms. Campbell graduated from The University of Iowa College of Law in 1992 with high distinction, and she graduated from The University of Michigan School of Business Administration in 1989, with high distinction.
The statements and materials presented at WP&BC Phoenix Chapter events are solely the opinions of the speakers and do not represent the opinions or positions of WP&BC Phoenix Chapter. In addition, WP&BC Phoenix Chapter assumes no responsibility for the content or accuracy of the statements and materials presented by speakers at WP&BC Phoenix Chapter events.
