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Internal Revenue Service › Employee Benefits › Spouses

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Proskauer - Employee Benefits & Executive...

No Presence? No Problem: Temporary Relief for Witnessing Spousal Consent Further Extended Through Year-End

Proskauer - Employee Benefits & Executive... on

Perhaps channeling the old adage of “if it ain’t broke, don’t fix it,” the IRS recently released Notice 2022-27 extending through December 31, 2022 its temporary relief from the requirement that spousal consent for plan...more

Kilpatrick

IRS Extends Relief for Remote Notarization of Spousal Consents

Kilpatrick on

In June, the IRS provided temporary relief that allows for spousal consents for retirement plan loans or distributions to be witnessed remotely through audio visual equipment by a notary public in accordance with a state...more

King & Spalding

How Does the Supreme Court’s Obergefell Decision Affect Your Employee Benefit Plans?

King & Spalding on

The short answer: No plan amendments are required, but certain plan amendments and operational changes are permitted, and certain operational changes may be required....more

McDermott Will & Emery

IRS Guidance on Employee Benefits Implications of Supreme Court Obergefell Decision on Same-Sex Marriage

McDermott Will & Emery on

The Internal Revenue Service (IRS) recently issued Notice 2015-86, which provides some additional clarification, in the form of questions and answers, on the treatment of same-sex spouses under tax-qualified retirement plans...more

Franczek P.C.

Treasury and the IRS Issue Proposed Regulations Implementing Supreme Court Same-Sex Marriage Ruling

Franczek P.C. on

In recent guidance, the Department of Treasury and the IRS issued proposed rules that clarify under the Internal Revenue Code (Code) that the terms “spouse” and “husband” and “wife” refer to individuals who are lawfully...more

Manatt, Phelps & Phillips, LLP

Employment Law - July 2015

Manatt, Phelps & Phillips, LLP on

The Impact of National Same-Sex Marriage for Employers - Why it matters: How will employers feel the impact of the U.S. Supreme Court’s decision in Obergefell v. Hodges? The landmark ruling that the Fourteenth...more

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