Update on the Application of the Defense of Marriage Act Ruling
Recent IRS guidance provides details on amendment requirements and the effect of the Windsor decision on retirement plans.
Recent IRS guidance provides details on amendment requirements and the effect of the Windsor decision on retirement plans.
The U.S. Supreme Court recently declared that Section 3 of the Defense of Marriage Act, which was signed into law by President Clinton in 1996, is unconstitutional because it denies equal…