The Impact of IRS Recognition of All Legal Same-Sex Marriages on Nonprofit Organizations’ Employee Benefit Plans


In this presentation:

- United States v. Windsor

- State Laws

- Scope of Change

- IRS Revenue Ruling 2013-17


- IRS Notice 2014-1

- DOL Technical Release 2013-04

- Other Health and Welfare Benefit Implications

- Retirement Plan Implications


- IRS Notice 2013-61

- Correction of Employment Tax Overpayments for Health and Other Fringe Benefits

- Family and Medical Leave Act (FMLA)

- Action Items

- Questions?

- Excerpt from Action Items:

- Check plan documents and SPDs to see if definition of spouse needs to be amended.

- No requirement to seek out information about employee’s marital status, but consider sending a reminder of need to keep personnel records and beneficiary designations current.

Please full presentation below for more information.

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Published In: Family Law Updates, Labor & Employment Updates, Nonprofits Updates, Tax Updates

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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