Employee Benefit Plans

    View Authors September 2013
    In a previous publication we notified plan sponsors of the potential impacts on employee benefit plans following the US Supreme Court holding, in United States v. Windsor, that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. On August 29, 2013, the IRS and the US Treasury Department issued written guidance interpreting and applying the Supreme Court's ruling for federal tax purposes. This update reviews the federal tax law developments. The Department of Labor has not issued guidance pertaining to ERISA.