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Friday, May 25, 2012

District Court: I.R.C. § 7702B(f)(2)(C) Unconstitutionally Excludes Same-Sex Couples From CalPERS Plan

The U.S. District Court for the Northern District of California yesterday held that the Defense of Marriage Act and I.R.C. § 7702B(f)(2)(C) unconstitutionally limit same-sex couples and domestic partners from participating in the long-term care plan offered by the California Public Employees Retirement System ("CalPERS). Dragovich v. United States, No. 10-01564 (N.D. Cal. May 24, 2012):

Because Congress’s restriction on state-maintained long-term care plans lacks any rational relationship to a legitimate government interest, but rather appears to be motivated by antigay animus, the exclusion of registered domestic partners of public employees from § 7702B(f)’s list of individuals eligible to enroll in state-maintained long-term care plans violates the Constitution’s equal protection guarantee.

http://taxprof.typepad.com/taxprof_blog/2012/05/district-court-.html

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