Jenny C. Baker

Jenny C. Baker

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Latest Posts › Retirement Plan


The DOMA Decision – IRS Guidance on Application to Retirement Plans

Since the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act (“DOMA”) June 26, 2013 (U.S. v. Windsor), there have been many questions regarding the recognition of same-sex spouses for qualified retirement...more

4/10/2014 - IRS Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

IRS Permits Mid-Year Changes to 401(k) Safe Harbor Contributions

On November 14, 2013, the Internal Revenue Service issued final regulations that permit mid-year reductions or suspensions of safe harbor nonelective contributions, and that modify the rules permitting mid-year reductions or...more

11/19/2013 - 401k IRS Retirement Plan Safe Harbors

The DOMA Decision – Employee Benefit Plans Bracing for Impact

On June 26, 2013, the United States Supreme Court issued a landmark decision regarding same-sex marriage. While welcomed by proponents of marriage equality for same-sex couples, the decision left many unanswered questions...more

7/12/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits Equal Protection ERISA Estate Tax Healthcare Marriage Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

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