The DOMA Decision – IRS Guidance on Application to Retirement Plans
By EsqSocial Corporation 10/04/14
Since the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act (“DOMA”) June 26, 2013 (U.S. v. Windsor), there have been many questions regarding the recognition of same-sex spouses for qualified retirement plan purposes. While the...
By: Reed Smith