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)IRS Issues Guidance on Employment Tax Issues for Same-Sex Spouses (September 24, 2013)IRS: All Legal Same-Sex Marriages Recognized for Federal Tax Purposes (August 29, 2013)A Belated Review of the DOMA Supreme Court Case (July 10, 2013; LAST UPDATED August 12, 2013)Court Grants Same-Sex Surviving Spouse Estate Tax Refund; Holds DOMA Definition of “Marriage” Unconstitutional (June 11, 2012)Appeals Court Upholds Estate Tax Refund to Surviving Spouse in Same-Sex Marriage (October 19, 2012)U.S. Supreme Court to Review Defense of Marriage Act in Estate Tax Refund Case (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.