In April, the Internal Revenue Service issued Notice 2014-19, which provided additional guidance addressing the impact on tax-qualified retirement plans of the Supreme Courts decision in United States v. Windsor.
In the Windsor decision, the Supreme Court struck down as unconstitutional Section 3 of the Defense of Marriage Act, which had defined marriage for federal law purposes as a legal union between one man and one woman. Before the Windsor decision, the term spouse did not include a same-sex spouse under federal employee benefit laws. After Windsor, same-sex marriages that are recognized under state or foreign law generally must be recognized for federal law purposes.
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