{"id":3559,"date":"2015-12-10T09:30:24","date_gmt":"2015-12-10T14:30:24","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=3559"},"modified":"2015-12-10T09:30:24","modified_gmt":"2015-12-10T14:30:24","slug":"sex-marriages-employee-benefits","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=3559","title":{"rendered":"Same-Sex Marriages and Employee Benefits"},"content":{"rendered":"<p>The Internal Revenue Service (IRS) has issued a notice providing guidance on the application of the decision in <u>Obergefell v. Hodges<\/u>, 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.\u00a0 <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-15-86.pdf\" target=\"_blank\">Notice 2015-86<\/a>, 2015-52 IRB 1 (12\/9\/15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=3559\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[29,36],"tags":[491,234,413],"class_list":["post-3559","post","type-post","status-publish","format-standard","hentry","category-news-items","category-regulations","tag-employee-benefits","tag-retirement-plan","tag-same-sex-marriage","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/3559","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=3559"}],"version-history":[{"count":1,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/3559\/revisions"}],"predecessor-version":[{"id":3560,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/3559\/revisions\/3560"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}