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ARTICLE · 27 DECEMBER 2013

IRS Publishes Post-Windsor Guidance In Notice 2014-1

Duane Morris LLP
Duane Morris LLP
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A significant amount of confusion remains for employee benefit plan sponsors regarding the impact of the Supreme Court's decision in United States v. Windsor and its holding that Section 3 of the Defense of Marriage Act (DOMA) was unconstitutional because it violates the principles of equal protection.

United StatesTax
Timothy Collins
Timothy Collins
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A significant amount of confusion remains for employee benefit plan sponsors regarding the impact of the Supreme Court's decision in United States v. Windsor and its holding that Section 3 of the Defense of Marriage Act (DOMA) was unconstitutional because it violates the principles of equal protection. Section 3 of DOMA provided that, in any federal statute, the term "marriage" means a legal union between one man and one woman as husband and wife, and that "spouse" refers only to a person of the opposite sex who is a husband or a wife. Please see our prior Alert regarding the Windsor decision for a detailed analysis of the Court's decision.

Specifically, as employers move into 2014, they should ensure that they are in compliance with the guidance issued by both the Internal Revenue Service (IRS) and U.S. Department of Labor (DOL) following the Windsor decision. As outlined below, the IRS has also just issued guidance under Notice 2014-1 that clarifies some issues

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