In this presentation:
- United States v. Windsor
- State Laws
- Scope of Change
- IRS Revenue Ruling 2013-17
- IRS FAQs
- IRS Notice 2014-1
- DOL Technical Release 2013-04
- Other Health and Welfare Benefit Implications
- Retirement Plan Implications
- IRS FAQs
- IRS Notice 2013-61
- Correction of Employment Tax Overpayments for Health and Other Fringe Benefits
- Family and Medical Leave Act (FMLA)
- Action Items
- 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.
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