New Guidance on Retirement Benefits for Same-Sex Spouses: Employment Law Manual Updated

Author: Tracy Morley, XpertHR Legal Editor

The Internal Revenue Service issued Notice 2014-19 providing guidance on how qualified retirement plans should treat same-sex spouses following the Supreme Court's decision in United States v. Windsor. This Notice requires qualified retirement plans to recognize the same-sex spouse of a participant as of June 26, 2013, the date of the Windsor ruling, and provides plan participants with important rights with respect to certain aspects of a qualified retirement plan.

The Retirement Benefits section of the Employment Law Manual has been updated to include this guidance.