“Recently, the Internal Revenue Service (IRS) and the Department of Labor (DOL) issued guidance clarifying how benefit plans should be administered in cases where participants have entered into legally recognized same-sex marriages. This Regulatory Brief describes the relevant provisions of DOMA, outlines the Supreme Court’s ruling this summer and the recent guidance by the IRS and DOL, and identifies the key retirement plan features impacted by the ruling and guidance. The attached checklist also gives retirement plan sponsors a road map for complying with the new guidance.”
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