The IRS has issued guidance on the application of the Supreme Court’s 2013 decision regarding
same-sex marriage to qualified retirement plans. In United States v. Windsor, the Supreme Court struck down the section of the Defense of Marriage Act defining “marriage” for federal law purposes as between a man and a woman. The new IRS Notice provides long-awaited guidance on the application of the Windsor decision to qualified retirement plans (including 401(k) plans and defined benefit pension plans). We prepared a client alert to inform employers about actions they should take now to determine whether changes to their qualified retirement plans are necessary.
If you have any questions about the issue, please contact any of the T&K tax attorneys listed in the alert.