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IRS issues guidance regarding the Windsor decision’s application to qualified retirement plans

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The US Internal Revenue Service (IRS) has issued much anticipated guidance on qualified plan requirements related to same-sex marriage. Last summer’s Supreme Court decision to invalidate the Defense of Marriage Act definition of marriage under Federal law left plan sponsors and administrators uncertain how, and importantly when, to apply the holding of the Court’s decision with respect to their employee benefit plans.

Dentons’ Pension, Benefits, and Executive Compensation lawyers discuss the IRS guidance provided since the Court’s decision offering insight about what affected plans must say and by when.

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Katharina E. Babich, Pamela Baker, and Martin J. Moderson, members of Dentons’ Pensions, Benefits, and Executive Compensations practice, co-authored this article.