This afternoon the Treasury Department and IRS announced that all legal same-sex marriages will be recognized for federal tax purposes wherever marriage is a factor, including the income, estate and employee benefits provisions of the Internal Revenue Code. This ruling, released as Revenue Ruling 2013-17, means that same-sex spouses should be recognized just the same as traditional spouses for, among many things, income tax filing and deduction purposes, as well as for determining beneficiary designations and IRA contributions. In a previous post, l questioned whether it would be worth the wait for the IRS to issue this post - Windsor guidance, as piecemeal implementation only confuses employers and individuals alike. At least it appears that the IRS got it right, from a clarity perspective – today’s regulations provide a uniform rule that is easy to follow. Same-sex married couples are recognized as legally married regardless of where they currently live, so long as they were married in a state or other jurisdiction (e.g., territory or foreign country) that recognizes same-sex marriages as legal.