IRS Issues Same-Sex Marriage Guidance for Retirement Plans

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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 Defense of Marriage Act defining “marriage” for federal law purposes as between a man and a woman. The new IRS Notice provides long-awaited guidance on the application of the Windsor decision to qualified retirement plans (including 401(k) plans and defined benefit pension plans). For more information, see the client alert distributed by the T&K Tax Practice Group here.

 

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IRS
Tax

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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