Guidance on the Impact of Obergefell

Notice 2015-86 provides guidance to qualified plans and health plans on the impact of the post Windsor Supreme Court decision in Oberregefell.

Document Excerpt

 This notice provides guidance on the application of the decision in Obergefell v. Hodges, 576 U.S. ___, 135 S.Ct. 2584 (2015), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code) and to health and welfare plans, including cafeteria plans under section 125 of the Code. This guidance relates solely to the application of federal tax law with respect to same-sex spouses.

 

Link

https://www.irs.gov/pub/irs-drop/n-15-86.pdf

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