Todd Solomon (with Joseph S. Adams, Brian J. Tiemann, and Jacob Mattinson) wrote this bylined article on IRS Notice 2015-86, which clarifies the treatment of same-sex spouses under tax-qualified retirement, health and welfare plans in light of the Supreme Court’s Obergefell decision. Rather than requiring plan changes or amendments, Mr. Solomon wrote, the new guidance “blesses many of the actions plan sponsors have already taken to cover same-sex partners and apply tax Code Section 125 change-in-status rules.” Read the full article. (This article was also republished in Thompson’s March 2016 Guide to Assigning & Loaning Benefit Plan Money: click here to read the republication in this outlet.)