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IRS Issues Guidance on Application of Qualified Retirement Plan Rules to Same-Sex Married Couples

On April 4, 2014, in Notice 2014-19, the IRS issued guidance on the application of Windsor v. U.S., 570 U.S. ____, 133 S. Ct. 2675 (2013), and Revenue Ruling 2013-17, to qualified retirement plans, thereby providing guidance on the application of qualified retirement plan rules to same-sex married couples.

 

See my previous postings on the development of taxation of same-sex couples:

IRS Releases Video Providing Tax Information for Same-Sex Couples (March 7, 2014)

IRS Issues Guidance on Cafeteria Plans and Health Savings Accounts for Same-Sex Couples (December 17, 2013)

 (September 24, 2013)

 (August 29, 2013)

A Belated Review of the DOMA Supreme Court Case (July 10, 2013; LAST UPDATED August 12, 2013)

 (June 11, 2012)

 (October 19, 2012)

 (December 9, 2012)

 

Want to further discuss these issues?  Contact me at 954-944-3929 or nrumbak@rumbaklaw.com.

*This document contains legal information, but does not contain legal advice.

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