Last week, the Department of Labor issued Technical Release 2013-04 stating its position on recognition of same-sex marriage for ERISA purposes. The IRS issued a Revenue Ruling a few weeks ago stating that for federal tax purposes, a marriage will be recognized as long as it is valid in the state that celebrates the marriage. This new DOL guidance clarifies that the DOL is taking the same position with regard to determinations for ERISA purposes.
What Does the Technical Release Do?
What Doesn’t the Technical Release Do?
What Are Some Issues After the Technical Release?
What Should Employers Expect?
What Should Employers Do Now?
Now the IRS and DOL have issued guidance for employers requiring recognition of same sex marriage as long as a marriage is legal in the state celebrating the marriage. This provides greater certainty for employers in administering their benefit plans. However, in doing so, it is forcing some employers into dealing with state tax and other issues for employees in same sex marriages who reside in states that do not recognize the marriage.
This article is provided for general informational purposes only and should not be construed as legal advice or legal opinion on any specific facts or circumstances. You are urged to consult a lawyer concerning any specific legal questions you may have.
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