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ARTICLE · 17 APRIL 2014

Employee Benefits Update - April 2014

Reinhart, Boerner, Van Deuren SC
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On April 4, 2014, the IRS issued Notice 2014-19 (Notice) providing welcomed guidance to qualified retirement plans with respect to the US v. Windsor decision in a question and answer format.

United StatesEmployment and HR
Steven Huff
Steven Huff
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INTERNAL REVENUE SERVICE (IRS) ISSUES GUIDANCE ON REQUIRED AMENDMENTS AND RETROACTIVE EFFECT OF US V. WINDSOR

On April 4, 2014, the IRS issued Notice 2014-19 (Notice) providing welcomed guidance to qualified retirement plans with respect to the US v. Windsor decision in a question and answer format. The IRS subsequently released six additional questions and answers on its website with additional information regarding the Notice. To comply with the new guidance, qualified retirement plans must recognize same-sex spouses as of June 26, 2013 (the date of the Windsor decision). With the proper amendments, plans may, but are not required to, recognize same-sex spouses before June 26, 2013. The guidance also describes when qualified retirement plans are required to amend their plan documents to comply with Windsor.

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