Wednesday, June 26, 2013
The Gay Marriage Decisions: What Do They Mean for UC?
The Supreme Court avoided ruling on California's Prop 8 ban on gay marriage. However, a lower court had voided the Prop 8 ban - which was the route by which the case reached the Supreme Court - so presumably gay marriage will now resume in California. (There may be some local variation initially but it will be possible for gay couples to marry in the state and thus receive federal tax-favored treatment for benefits.) It is unlikely, however, that domestic partnerships will be recognized as marriages by IRS, particularly since formal marriage will now be an option for gay couples. Thus, gay couples under UC benefit plans that are currently in domestic partnerships and that choose not to get married won't receive federal tax-favored treatment. At least, so says yours truly - a non-lawyer and non-tax expert. (So be warned.)
UPDATE: The governor has told the counties to resume or begin issuing marriage licenses to gay couples. Story at http://blogs.sacbee.com/capitolalertlatest/2013/06/jerry-brown-tells-california-counties-to-issue-gay-marriage-licenses.html