{"id":1258,"date":"2014-04-04T14:40:31","date_gmt":"2014-04-04T18:40:31","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=1258"},"modified":"2015-07-01T14:27:06","modified_gmt":"2015-07-01T18:27:06","slug":"irs-guidance-retirement-benefits-sex-couples","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=1258","title":{"rendered":"IRS Guidance on Retirement Benefits for Same-Sex Couples"},"content":{"rendered":"<p><a href=\"http:\/\/www.irs.gov\/pub\/irs-drop\/n-14-19.pdf\" target=\"_blank\">IRS Notice 2014-19<\/a> provides guidance on the application (including the retroactive application) of the decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the holdings of <a href=\"http:\/\/www.irs.gov\/pub\/irs-drop\/rr-13-17.pdf\" target=\"_blank\">Rev. Rul. 2013-17<\/a>, 2013-38 I.R.B. 201 (Sept. 16, 2013), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code).<\/p>\n<p>Notice 2014-19 will be in 2014-17, dated April 21, 2014.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRS Notice 2014-19 provides guidance on the application (including the retroactive application) of the decision in United States v. Windsor, 570 U.S. ___, 133 S. Ct. 2675 (2013), and the holdings of Rev. Rul. 2013-17, 2013-38 I.R.B. 201 (Sept. 16, &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=1258\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29],"tags":[53,413],"class_list":["post-1258","post","type-post","status-publish","format-standard","hentry","category-news-items","tag-marriage","tag-same-sex-marriage","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1258","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1258"}],"version-history":[{"count":2,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1258\/revisions"}],"predecessor-version":[{"id":2992,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/1258\/revisions\/2992"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}