Guidance on Same-Sex Couples

Rev. Rul. 2013-17 revises the prior guidance on the definition of “marriage” for Federal tax purposes.

Document Excerpt

 Whether, for Federal tax purposes, the terms “spouse,” “husband and wife,” “husband,” and “wife” include an individual married to a person of the same sex, if the individuals are lawfully married under state 1 law, and whether, for those same purposes, the term “marriage” includes such a marriage between individuals of the same sex.

Link http://www.irs.gov/pub/irs-drop/rr-13-17.pdf

About Us

Benefits Forward is a news site for professionals in the field of employee benefits. Our goal is to provide the latest information about the benefits field and to host a community discussion regarding related issues.

Seminars, Conferences & Other Events

  • Sorry, there are no articles in this category.

Need Help Correcting Plan Errors?

Contact us for either consultation on how you can Self Correct or to propose cost effective correction methods using VCP. Or contact us to submit under VCP on your behalf or on behalf of your client. Contact us by email.