The Internal Revenue Service has issued guidance in the wake of the Supreme Court’s decision last June striking down the federal Defense of Marriage Act. As anticipated, the IRS took a state-of-marriage approach – anyone who is legally married in a state or country recognizing same-sex marriage is now treated exactly the same as an opposite-sex spouse for all qualified plan purposes and for tax purposes, including the taxation of medical, dental and vision benefits.
“That’s great news all around,” says Todd Solomon, a partner in the employee benefits practice of McDermott, Will & Emery, and author of “Domestic Partner Benefits: An Employer’s Guide.”
