The National Law Forum

The Blog of the The National Law Review

Category Archives: Tax

IRS Clarifies How Plan Sponsors Should Handle Same-Sex Spouses in Qualified Retirement Plans

On April 4, 2014, the IRS issued Notice 2014-19, requiring that qualified retirement plans apply “spouse” and “marriage” to same-sex spouses just as the plan would to opposite-sex spouses and establishing criteria for what plan amendments are needed and the timing for doing so. Background In September of 1996, Congress enacted the Defense of Marriage Act (DOMA), which provided that same-sex …

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