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Retirement Plan › Employee Benefits › Spouses

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

Morgan Lewis - ML Benefits

Considerations for Obtaining Spousal Consent at a (Remote) Social Distance

Morgan Lewis - ML Benefits on

Internal Revenue Service (IRS) regulations require that spousal consent to the waiver of a qualified joint and survivor annuity (QJSA) that is necessary to elect an optional retirement payment form must be signed in the...more

Hogan Lovells

Same-sex survivors' pensions - exemption for pre-2005 service invalid

Hogan Lovells on

The Supreme Court in Walker v Innospec Limited, overturning the Court of Appeal, has decided that the exemption for service prior to December 2005 from the requirement for occupational pension schemes to give survivors'...more

Stinson - Benefits Notes Blog

Beware the Retroactive QDRO

Stinson - Benefits Notes Blog on

Employers know that they must honor qualified domestic relations orders (QDROs) that assign a portion of a retirement benefit to a participant’s former spouse, known as an alternate payee, when the participant and alternate...more

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