IRS Releases More Same-Sex Marriage Guidance

Apr 14 2014 - Benefits, Workplace Policies - Gail Cecchettini Whaley

The IRS recently released new guidance to address remaining questions relating to its treatment of same-sex marriages after last year’s U.S. v. Windsor decision. The Windsor decision invalidated Section 3 of the Defense of Marriage Act (DOMA) that banned married same-sex couples from being treated as married for purposes of federal law.

Notice 2014-19 and related FAQs provide guidance on applying Windsor to qualified retirement plans and timing requirements.

Sponsors and administrators of retirement plans may want to review this notice.

Gail Cecchettini Whaley, CalChamber Employment Law Counsel/Content

For an overview of issues relating to administering benefits for same-sex employees, as well as other current employment law trends, HRCalifornia members can download CalChamber’s Employment Law Trends white paper.

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