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Retirement Plan › Benefit Plan Sponsors › US v Windsor

Foley & Lardner LLP

IRS Guidance on Windsor Decision May Require End-of-Year Amendments for Qualified Retirement Plans

Foley & Lardner LLP on

Earlier this year, the IRS published updated guidance on the application of the Supreme Court’s decision in United States v. Windsor to qualified retirement plans. In Windsor, the Court held that the Defense of Marriage Act’s...more

Shumaker, Loop & Kendrick, LLP

What's New Under the Defense of Marriage Act?

Shumaker, Loop & Kendrick, LLP on

A major reason that employee benefits, such as employer- provided healthcare and retirement plans, exist is that they provide a tax-advantaged way for an employer to provide additional compensation to an employee, her spouse,...more

Carlton Fields

Is It Time To Review, Retest, Or Amend Your Employee Benefit Plans? IRS Provides Same Sex Marriage Guidance For Retirement Plan...

Carlton Fields on

On June 26, 2013, when the Supreme Court determined that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the tax and benefit plan implications were unclear. Later, in Revenue Ruling 2013-17, the...more

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