IRS Guidance On Qualified Retirement Plans and Same-Sex Spouses

On April 4, the Internal Revenue Service announced two releases that give guidance on how qualified retirement plans should treat marriages of same-sex couples following the Supreme Court’s decision in United States v. Windsor. Notice 2014-19 gives important guidance as to retroactivity:

Qualified retirement plan operations must reflect the outcome of Windsor as of June 26, 2013. A retirement plan will not be treated as failing to meet the requirements of section 401(a) merely because it did not recognize the same-sex spouse of a participant as a spouse before June 26, 2013.... [A] retirement plan will not be treated as failing to meet the requirements of section 401(a) merely because the plan, prior to September 16, 2013, recognized the same-sex spouse of a participant only if the participant was domiciled in a state that recognized same-sex marriages. 

Further guidance is given in IRS, Answers to Frequently Asked Questions Regarding the Application of the Windsor Decision and Post-Windsor Published Guidance to Qualified Retirement Plans (April 4, 2014). (See prior related posting.)