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Retirement Plan Compliance with US v. Windsor and Rev. Rul. 2013-17
Practical Law Legal Update 5-549-7870 (Approx. 3 pages)
Retirement Plan Compliance with US v. Windsor and Rev. Rul. 2013-17
by Practical Law Employee Benefits & Executive Compensation
| Published on 26 Nov 2013 • USA (National/Federal) |
Qualified retirement plans are required to comply with the US Supreme Court's decision in United States v. Windsor and Revenue Ruling 2013-17 beginning September 16, 2013. Practical Law's resources can assist in complying with these rules and will be updated as new guidance is issued.
In United States v. Windsor, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. As a first step in implementing the decision, the IRS issued Revenue Ruling 2013-17, which adopts a general rule for federal income tax purposes that recognizes same-sex couples as spouses if they are lawfully married under state law, based on the state in which the marriage ceremony occurs, regardless of the married couple's place of domicile.
Qualified retirement plans are required to comply with these changes beginning September 16, 2013. For resources that assist in complying with these new rules, see Practice Note, Impact of US v. Windsor and Related Guidance on Qualified Retirement Plans and Impact of US v. Windsor and Related Guidance on Qualified Retirement Plans Checklist.