The top 1 percent of U.S. earners collected 19.3 percent of household income in 2012, their largest share in IRS figures going back a century.

Retirement plan administrators will face new electronic filing requirements for employee retirement benefit plan statements, returns and related reports under the latest proposed rule from the IRS.

The IRS says same-sex couples can file joint tax returns, while the U.S. Department of Health and Human Services says same-sex spouses now have equal access to nursing homes via Medicare.

The foundation survey found that 35.6 percent of employers have reacted very positively while 41.5 percent reacted somewhat positively to the DOMA ruling. Less than one-quarter have reacted negatively.