IRS Issues Additional Guidance On The Treatment Of Same-Sex Spouses For Retirement Plan Purposes

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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.

Background -

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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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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