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Employee Benefits Developments - July 2014

In May 2014, the Departments of Labor (DOL), Health and Human Services (HHS), and Treasury issued Frequently Asked Questions (FAQs) Part XIX, addressing, among other subjects, the following: The newly revised DOL model...more

IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses

Employers have been considering the impact on benefit programs, including the qualified retirement plans, of the U.S. Supreme Court’s decision recognizing the validity of same sex marriages. In September, 2013, the IRS issued...more

IRS Provides Guidance on Retroactivity of DOMA Decision for Qualified Retirement Plans

The Internal Revenue Service (IRS) recently issued Notice 2014-19 and related answers to FAQs, which give plan sponsors additional guidance on how the Supreme Court's decision last June in U.S. v. Windsor applies...more

Disparate Impact to Supreme Court Again?

Yet another Fair Housing Act disparate impact case may find its way to the U.S. Supreme Court. After losing on appeal at the Fifth Circuit in March, the Texas Department of Housing and Community Affairs (Texas DHCA) recently...more

New IRS Guidance on Same-Sex Marriages and Retirement Plans Requires Action by Employers

The Treasury Department and Internal Revenue Service (“IRS”) have issued Notice 2014-9 (the “Notice”) and related Frequently Asked Questions (“FAQs”) providing much anticipated guidance on the application of the Supreme...more

Federal Judge Strikes Down Pennsylvania Same-Sex Marriage Ban, Resulting in Significant Impact on Employee Benefit Plans

On May 20, 2014, a federal judge in the case of Whitewood v. Wolf struck down both Pennsylvania's ban on marriage for same-sex couples and its prohibition against recognition of same-sex marriages legally entered into in...more

More Guidance on the Windsor Decision: Mid-Year Amendments to Safe Harbor Plans

The Internal Revenue Service (“IRS”) has issued Notice 2014-37 to provide guidance on amendments to reflect the outcome of United States v. Windsor, which invalidated Section 3 of the Defense of Marriage Act regarding the...more

New IRS Guidance Regarding Same-Sex Spouses: Employer Action Needed

On June 26, 2013, the U.S. Supreme Court, in the landmark case, United States v. Windsor, found the provisions of that portion of the “Defense of Marriage Act” (“DOMA”) which provided that only opposite-sex individuals could...more

IRS Guidance On Same-Gender Marriage - What Actions Should Plan Sponsors Take Now

Following the Supreme Court’s decision in United States v. Windsor, the IRS announced in Revenue Ruling 2013-17 that lawfully married same-sex couples would be treated as married for all Internal Revenue Code purposes. On...more

New IRS Guidance Establishes When Retirement Plans Must Be Amended To Provide Retirement Benefit Rights To Same-Sex Spouses

Following the U.S. Supreme Court's decision in United States v. Windsor on June 26, 2013, the Internal Revenue Service (“IRS”) stated that qualified retirement plans (e.g., profit-sharing, 401(k), pension plans, etc.) must...more

New IRS Rules on Same Sex Marriages and How the Rules Affect Employer-Sponsored Retirement Plans

In the U. S. Supreme Court's decision in United States v. Windsor (Windsor), the Court held that, for federal purposes, Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. Although the dispute in the Windsor...more

IRS Provides Guidance Regarding Same Sex Spouses and Deadline to Amend Qualified Retirement Plans to Comply with Windsor Decision

On April 4, 2014, the Internal Revenue Service (the “IRS”) issued Notice 2014-19 (the “Notice”), which provides guidance regarding the application to qualified retirement plans of the U.S. Supreme Court’s decision in United...more

IRS Issues Same-Sex Marriage Guidance for Retirement Plans

The IRS has issued guidance on the application of the Supreme Court’s 2013 decision regarding same-sex marriage to qualified retirement plans. In United States v. Windsor, the Supreme Court struck down the section of the...more

New IRS Guidance Relating to Same-Sex Spouses and Qualified Retirement Plan Benefits

Shortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the IRS announced that same-sex marriages will be recognized for federal tax...more

IRS Issues Windsor Guidance For Qualified Retirement Plans

The IRS has issued Notice 2014-19, which provides anticipated guidance for sponsors of qualified retirement plans on complying with last year's Supreme Court ruling in United States v. Windsor. That decision deemed...more

Is It Time To Review, Retest, Or Amend Your Employee Benefit Plans? IRS Provides Same Sex Marriage Guidance For Retirement Plan...

On June 26, 2013, when the Supreme Court determined that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the tax and benefit plan implications were unclear. Later, in Revenue Ruling 2013-17, the...more

Retirement Plan Amendment Requirements Post-Windsor

The recent release of Notice 2014-19 and IRS FAQs provide some initial pieces of the guidance that the IRS first promised in September 2013 regarding administrator obligations when amending employee benefit plans to account...more

IRS Releases Guidance on Application of Windsor to Retirement Plans

Last week, the IRS released Notice 2014-19, which provides guidance on the application to retirement plans of the Supreme Court’s decision in United States v. Windsor, which found Section 3 of the Defense of Marriage Act...more

Same-Sex Marriages and Windsor: IRS Issues Notice on Retirement Plan Amendments and Retroactivity

Employers and participants alike have been anxiously waiting for further guidance from the Internal Revenue Service (IRS) on how marriages of same-sex couples will be treated for purposes of qualified retirement plans. On...more

Do Your Qualified Retirement Plans Recognize Same-Sex Spouses as of June 26, 2013?

The IRS has published Notice 2014-19 and related FAQs regarding the application of the Supreme Court’s decision in United States v. Windsor and Rev. Ruling 2013-17 to qualified retirement plans. All retirement plans should be...more

Filling In The Retirement Plan Gaps For Same-Sex Couples—What It Means For Your Retirement Plan

Employers and participants alike have been anxiously waiting for further guidance from the Internal Revenue Service (IRS) on how marriages of same-sex couples will be treated for purposes of qualified retirement plans....more

IRS Releases Further Guidance for Retirement Plans on Treatment of Same-Sex Spouses

In IRS Notice 2014-19 and accompanying FAQs, the Internal Revenue Service (“IRS”) issued long-awaited guidance addressing the treatment of same-sex spouses under qualified retirement plans such as 401(k) and defined benefit...more

IRS Issues Guidance on Recognition of Same-Sex Marriage Under Tax-Qualified Retirement Plans

On April 4, 2014, the Internal Revenue Service issued Notice 2014-19 providing guidance on the application of the U.S. Supreme Court’s decision in United States v. Windsor (“Windsor”) to tax-qualified retirement plans (such...more

IRS Guidance Clarifies Retroactive Retirement Plan Impact of Supreme Court’s Windsor Ruling

The Internal Revenue Service issued Notice 2014-19 and a set of Frequently Asked Questions on April 4, 2014, clarifying certain retroactive retirement plan implications of the Supreme Court’s Windsor ruling. The guidance...more

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

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