News & Analysis as of

Retirement Plan › Supreme Court of the United States › Qualified Retirement Plans

McGuireWoods LLP

IRS Issues Guidance on Application of Obergefell Decision to Benefit Plans

McGuireWoods LLP on

This past June, the United States Supreme Court held in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), that the Fourteenth Amendment (i) requires a state’s civil marriage laws to apply to same-sex couples on the...more

King & Spalding

IRS Provides Guidance on Retroactivity of DOMA Decision for Qualified Retirement Plans

King & Spalding on

The Internal Revenue Service (IRS) recently issued Notice 2014-19 and related answers to FAQs, which give plan sponsors additional guidance on how the Supreme Court's decision last June in U.S. v. Windsor applies...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

McCarter & English, LLP

IRS Issues Guidance on Recognition of Same-Sex Marriage Under Tax-Qualified Retirement Plans

McCarter & English, LLP on

On April 4, 2014, the Internal Revenue Service issued Notice 2014-19 providing guidance on the application of the U.S. Supreme Court’s decision in United States v. Windsor (“Windsor”) to tax-qualified retirement plans (such...more

4 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide