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ARTICLE · 08 MAY 2014

IRS Issues Additional Post-Windsor Guidance For Qualified Retirement Plans

McGuireWoods LLP
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The IRS issued Notice 2014-19, which provides additional guidance regarding the impact on qualified retirement plans of United States v. Windsor.

United StatesEmployment and HR
Sally Doubet-King
Sally Doubet-King
Katie Rak
Katie Rak

The Internal Revenue Service (IRS) recently issued Notice 2014-19 (Plan Notice), and related Q&As, which provide additional guidance regarding the impact on qualified retirement plans of the Supreme Court's decision in United States v. Windsor, 133 S. Ct. 2675 (2013), that Section 3 of the Defense of Marriage Act (DOMA) was unconstitutional.

Earlier IRS guidance addressed the status of same-sex couples for federal tax purposes (Revenue Ruling 2013-17 and related FAQs) and answered technical issues relating to administration of benefits for same-sex spouses under cafeteria plans (Notice 2014-1). The prior guidance provided answers for most issues relating to health and welfare plans, such as employer-sponsored group health plans. The Plan Notice provides the guidelines for plan sponsors to administer benefits for same-sex spouses under qualified retirement plans.

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