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Results: 1-10 of 275

New IRS guidance relating to same-sex spouses and qualified retirement plan benefits

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 15 2014

Hortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the

IRS releases guidance on application of Windsor to retirement plans

  • Parker Poe Adams & Bernstein LLP
  • -
  • USA
  • -
  • April 11 2014

Last week, the IRS released Notice 2014-19, which provides guidance on the application to retirement plans of the Supreme Court's decision in United

Same-sex marriages and Windsor: IRS issues notice on retirement plan amendments and retroactivity

  • Ogletree Deakins
  • -
  • USA
  • -
  • April 11 2014

Employers and participants alike have been anxiously waiting for further guidance from the Internal Revenue Service (IRS) on how marriages of

IRS guidance addresses retroactive impact of same-sex marriage ruling on retirement plans

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • April 10 2014

On April 4, 2014, the IRS issued Notice 2014-19 (an official copy can be found here), which provides long-awaited guidance for applying last year's

IRS releases guidance for effective date of same-sex spousal retirement rights

  • Morgan Lewis & Bockius LLP
  • -
  • USA
  • -
  • April 9 2014

The IRS has released its long-awaited guidance on the effective date by which qualified retirement plans must recognize same-sex spousal rights as a

Affordable Care Act update April 7, 2014: high courts vet key provisions of the Affordable Care Act government extends enrollment deadline

  • Akerman LLP
  • -
  • USA
  • -
  • April 9 2014

March 2014 has produced quite a bit of activity regarding the Patient Protection and Affordable Care Act ("ACA"). On March 24, 2014, oral argument

IRS releases further guidance for retirement plans on treatment of same-sex spouses

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • April 9 2014

In IRS Notice 2014-19 and accompanying FAQs, the Internal Revenue Service ("IRS") issued long-awaited guidance addressing the treatment of same-sex

IRS issues Windsor guidance for qualified retirement plans

  • Ropes & Gray LLP
  • -
  • USA
  • -
  • April 7 2014

On April 4, 2014, the IRS released Notice 2014-19, providing guidance on the application of United States v. Windsor to qualified retirement plans

Definition of “substantial risk of forfeiture” gets murky?

  • Winston & Strawn LLP
  • -
  • USA
  • -
  • April 4 2014

Two recent developments related to the definition of "substantial risk of forfeiture" (SRF) for purposes of Section 83 of the Internal Revenue Code

Retirement Plans post-DOMA: is IRS guidance on amendments really imminent?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 3 2014

The employee benefits community continues to wait with baited breath on IRS guidance regarding the amendments necessary to qualified retirement plans