Same-Sex Marriages and Employee Benefits

The Internal Revenue Service (IRS) has issued a notice providing guidance on the application of the decision in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code) and to health and welfare plans, including cafeteria plans under section 125 of the Code.  Notice 2015-86, 2015-52 IRB 1 (12/9/15).

Print Friendly, PDF & Email

Comments are closed.