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IRS Issues Additional Assistance With Treating Same-Sex Spouses For Retirement Plan Purposes

IRS Issues Additional Assistance With Treating Same-Sex Spouses For Retirement Plan Purposes

IRS Notice 2014-19 provides lengthy-anticipated assistance with the use of the choice in U . s . States v. Windsor to retirement plans qualified under Internal Revenue Code (“IRC”) Section 401(a). For tax-qualification purposes, plans must generally recognize the Windsor decision by the date from the decision.

Background –

Before the decision from the Top Court in Windsor thought it was unconstitutional, section three of the Defense of Marriage Act (“DOMA”) prohibited very good of same-sex spouses for purpose of Federal tax law. The Windsor decision, from the final Court on June 26, 2013, held that section 3 of DOMA is unconstitutional since it violates Fifth Amendment concepts.

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