IRS Issues Guidance on Recognition of Same-Sex Marriage Under Tax-Qualified Retirement Plans
By EsqSocial Corporation 11/04/14
On April 4, 2014, the Internal Revenue Service issued Notice 2014-19 providing guidance on the application of the U.S. Supreme Court’s decision in United States v. Windsor (“Windsor”) to tax-qualified retirement plans (such as 401(k), profit sharing,...
By: McCarter & English, LLP