Today, the IRS issued Notice 2015-86, which provides guidance on the application of the Supreme Court same-sex marriage decision, Obergefell v. Hodges, to retirement plans qualified under section 401(a) and to health and welfare plans, including cafeteria plans under section 125.  The Notice addresses issues plan sponsors may face in altering aspects of their employee benefit plans or how their plans are administered in response to Obergefell, as well as clarifying the application of Obergefell to certain changes to employee benefit plans, such as a discretionary expansion of benefits that is not required under the federal tax rules.