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Retirement Plan › Internal Revenue Service › Marriage

Foley & Lardner LLP

Non-Qualified Retirement Plans & Divorce: You May be Able to Honor DROs, But Should You?

Foley & Lardner LLP on

You probably already know that employers are required to honor qualified domestic relations orders (commonly referred to as “QDROs”) regarding the division of qualified retirement plan benefits (such as 401(k) balances) when...more

Bradley Arant Boult Cummings LLP

New IRS Guidance on Same-Sex Marriages and Retirement Plans Requires Action by Employers

Bradley Arant Boult Cummings LLP on

The Treasury Department and Internal Revenue Service (“IRS”) have issued Notice 2014-9 (the “Notice”) and related Frequently Asked Questions (“FAQs”) providing much anticipated guidance on the application of the Supreme...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

Pillsbury Winthrop Shaw Pittman LLP

IRS Releases Further Guidance for Retirement Plans on Treatment of Same-Sex Spouses

Pillsbury Winthrop Shaw Pittman LLP on

In IRS Notice 2014-19 and accompanying FAQs, the Internal Revenue Service (“IRS”) issued long-awaited guidance addressing the treatment of same-sex spouses under qualified retirement plans such as 401(k) and defined benefit...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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