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 April 5, 2014, the IRS issued Notice 2014-19 containing rules on plan amendments and retroactive application of the Supreme Court’s United States v. Windsor decision to retirement plans and their treatment of marriages of same-sex couples.

There are two parts to Notice 2014-19. The first part describes how qualified retirement plans should treat the marriages of same-sex couples following Windsor. The Windsor decision, which the Court issued on June 26, 2013, struck down as unconstitutional section 3 of the 1996 Defense of Marriage Act (DOMA), which precluded married same-sex couples from being treated as married under federal law. The second part of the guidance is in a question-and-answer format that addresses targeted plan operation and amendment issues.

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.

© Ogletree, Deakins, Nash, Smoak & Stewart, P.C. | Attorney Advertising

Written by:


Ogletree, Deakins, Nash, Smoak & Stewart, P.C. on:

Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.