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The Paley Rothman Blog

Paley Rothman shares this library of resources with clients and friends of the firm to help them stay ahead of legal and business developments and trends. Here, you will find helpful tips and tools written by our attorneys. The information in the blogs and articles is not a substitute for legal advice and should not be relied on as such. Should you have any questions or want legal advice, please contact the attorney who wrote the blog or article.

Employment Law

From FMLA to FSAs: Employee Health Issues Post-DOMA

As we previously reported, on June 26, 2013, in the case of U.S. v. Windsor, the U.S. Supreme Court held that Section 3 of the Defense of Marriage Act (DOMA) – which defined “marriage” as “only a legal union between one man and one woman as husband and wife” and “spouse” as only “a person of the opposite sex who is a husband or a wife” – was unconstitutional under the Fifth Amendment.

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Employee Benefits, Employment Law
health care reform

Implementation of ACA Employer Mandate Delayed

On July 2, 2013, the Obama administration announced that it will be delaying the implementation of the Affordable Care Act’s mandate that “large” employers either provide health coverage for their employees or pay penalties (commonly known as “the employer mandate”). These requirements, which are a central part of the ACA and which were previously scheduled to go into effect on January 1, 2014, will now be delayed until 2015.

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Estate Planning

Supreme Court: Defense of Marriage Act Unconstitutional

With a 5-4 decision in the case of U.S. v. Windsor (available here), the U.S. Supreme Court has held that the federal Defense of Marriage Act (DOMA) is unconstitutional under the Fifth Amendment. DOMA, which was enacted in 1996, established that, for the purposes of all federal laws and programs, “marriage” is defined as “only a legal union between one man and one woman as husband and wife” and “spouse” is defined as only “a person of the opposite sex who is a husband or a wife.”

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