How Windsor may affect your plan – IRS details retirement plan rules for same-sex couples
Abstract: The IRS has previously addressed unresolved questions about how the U.S. Supreme Court’s decision in United States v. Windsor applies to qualified retirement plans. That 2013 ruling concluded that the 1996 Defense of Marriage Act (DOMA) unconstitutionally denied same-sex couples the right to marry. While the decision directly affected federal treatment of same-sex married couples, it didn’t mandate that states recognize their marriages. This article summarizes what plans must do to comply with the Court’s ruling.