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McDermott Will & Emery

Weekly IRS Roundup November 16 – November 20, 2020

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of November 16, 2020 – November 20, 2020. November 16, 2020: The IRS released Notice 2020-82...more

Poyner Spruill LLP

IRS Guidance On Same-Gender Marriage - What Actions Should Plan Sponsors Take Now

Poyner Spruill LLP on

Following the Supreme Court’s decision in United States v. Windsor, the IRS announced in Revenue Ruling 2013-17 that lawfully married same-sex couples would be treated as married for all Internal Revenue Code purposes. On...more

Winstead PC

IRS Announces Deadline to Amend Retirement Plans for Same-Sex Benefits

Winstead PC on

On April 4, 2014, the Internal Revenue Service (the “Service”) published Notice 2014-19, in which it describes amendments required to be made to retirement plans qualified under Section 401(a) of the Internal Revenue Code of...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Early Guidance Sheds Light on Impact of United States v. Windsor on Employee Benefit Plans

Ogletree, Deakins, Nash, Smoak & Stewart,... on

For many years, the Defense of Marriage Act (DOMA) defined marriage under federal law as a legal union between one man and one woman. In June 2013, however, in the case of United States v. Windsor, the Supreme Court of the...more

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