IRS Issues Post-Windsor Qualified Retirement Plan Guidance


Todd Solomon advised that new IRS guidance on benefit plans for legally married same-sex couples does not require retroactive recognition of same-sex spouses prior to the Supreme Court’s 6/26/13 Windsor decision. For example, he explained, “plans are not required to reissue benefit election paperwork to participants with same-sex spouses who elected benefits prior to that date and are not required to pay preretirement survivor annuities to same-sex spouses of participants who died prior to that date.” But, Mr. Solomon added, “plans that define spouse using a ‘one man, one woman’ definition” do need to be amended.