United States: Employee Benefits Update – September 2013
PLAN ADMINISTRATORS MUST COMPLY WITH NEW SAME-SEX SPOUSE RULES EFFECTIVE SEPTEMBER 16, 2013
On June 26, 2013, the United States Supreme Court held that section 3 of the Defense of Marriage Act (DOMA) (the section defining marriage as between one man and one woman) is unconstitutional (see our discussion in the July Employee Benefits Update. On August 29, 2013, the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17 (the Ruling) and Frequently Asked Questions (FAQs) explaining […]