IRS issues rules for recognizing same-sex spouses under retirement plans
The IRS last week issued Notice 2014-19, which sets forth the rules for recognition of same-sex spouses in retirement plan administration. Here's what employers need to know.
Diane A. Thompson
ACA mandates delayed, but reporting requirements are crucial
These two new reporting requirements are in addition to the current requirement to report the cost of coverage on Form W-2.
FMLA extended to same-sex couples
The U.S. Department of Labor has provided guidance on Family and Medical Leave Act protections for same-sex couples. The guidance follows the U.S. Supreme Courts decision to strike down Section 3 of the Defense of Marriage Act, which fundamentally changed how the federal government treats same-sex marriages.