Last week, the Internal Revenue Service issued Notice 2014-19, which sets forth the rules for recognition of same-sex spouses in retirement plan administration, as required under the U.S. Supreme Court’s decision in U.S. vs. Windsor, which struck down Section 3 of the Defense of Marriage Act.
Most significantly, the guidance does not require plan sponsors to retroactively apply same-sex spousal recognition standards prior to June 26, 2013 (the date of the Windsor decision), but does allow for optional retroactive application of such standards prior to June 26, 2013.
