Complying with the Windsor Decision: Mid-Year Amendment for Safe-Harbor 401(k) Plans
Previously, the IRS issued guidance on what employers need to do in order to comply with the United States v. Windsor decision. The guidance insturcts employers on how and when to amend a qualified retirement plan if its current terms regarding marriage and the definition of spouse are inconsistent with Windsor. In short, the employer must adopt an […]
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Tagged: 401k) plans, DOMA, IRS, qualified retirement plans, safe-harbor plans, same-sex marriage, United States v. Windsor
Kevin Hogan
Former Associate