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ARTICLE · 17 APRIL 2014

IRS Issues Windsor Guidance For Qualified Retirement Plans

Holland & Knight
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The IRS issued a notice providing anticipated guidance for sponsors of qualified retirement plans on complying with the ruling in United States v. Windsor.

United StatesEmployment and HR
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Thomas M. "Tom" Greene is a Partner in our Boston office.

HIGHLIGHTS:

  • The IRS has issued Notice 2014-19, which provides anticipated guidance for sponsors of qualified retirement plans on complying with last year's Supreme Court ruling in United States v. Windsor. That decision deemed unconstitutional the non-recognition of same-sex spouses for federal law purposes, including the Internal Revenue Code.
  • IRS Notice 2014-19 provides a list of compliance reminders that sponsors of qualified plans should be aware of in regard to same-sex married couples. This alert summarizes that list and suggests steps plan sponsors should take when considering the implications of Windsor.

In United States v. Windsor, 570 U.S. ____, 133 S. Ct. 2675 (2013), the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act, which specifically prohibited the recognition of same-sex spouses for federal law purposes, including the Internal Revenue Code of 1986, as

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