IRS Notice 2014-19 provides long-awaited guidance on the application of the decision in United States v. Windsor to retirement plans qualified under Internal Revenue Code (“IRC”) Section 401(a). For tax-qualification purposes, plans must generally recognize the Windsor decision as of the date of the decision.
Until the decision of the Supreme Court in Windsor found it unconstitutional, section 3 of the Defense of Marriage Act (“DOMA”) prohibited the recognition of same-sex spouses for purposes of Federal tax law. The Windsor decision, issued by the Supreme Court on June 26, 2013, held that section 3 of DOMA is unconstitutional because it violates Fifth Amendment principles.
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