IRS Issues Additional Guidance On The Treatment Of Same-Sex Spouses For Retirement Plan Purposes
By EsqSocial Corporation 10/04/14
IRS Notice 2014-19 provides long-awaited guidance on the application of the decision in United States v. Windsor to retirement plans qualified under Internal Revenue Code (“IRC”) Section 401(a). For tax-qualification purposes, plans must generally...
By: Dickinson Wright