More Guidance on the Windsor Decision: Mid-Year Amendments to Safe Harbor Plans
By EsqSocial Corporation 19/05/14
The Internal Revenue Service (“IRS”) has issued Notice 2014-37 to provide guidance on amendments to reflect the outcome of United States v. Windsor, which invalidated Section 3 of the Defense of Marriage Act regarding the definition of marriage. The...
By: Bradley Arant Boult Cummings LLP