IRS Releases More Same-Sex Marriage Guidance
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.
Sponsors and administrators of retirement plans may want to review this notice.
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.