The Internal Revenue Service has announced a deadline to amend retirement plans for same-sex benefits to reflect the U.S. Supreme Court’s decision in United States v. Windsor, according to Lori Oliphant of Winstead Attorneys.
In the landmark decision [PDF], the court held that the term “spouse” includes same-sex individuals who have been validly married, even when living in a state that doesn’t recognize same-sex marriage, explains Oliphant. Prior to this, terms of the Internal Revenue Code were not applicable to same-sex spouses, including with respect to qualified retirement plans.
