IRS Provides Guidance on Retroactivity of DOMA Decision for Qualified Retirement Plans
By EsqSocial Corporation 09/06/14
The Internal Revenue Service (IRS) recently issued Notice 2014-19 and related answers to FAQs, which give plan sponsors additional guidance on how the Supreme Court's decision last June in U.S. v. Windsor applies retroactively to qualified retirement...
By: King & Spalding