Advertisement
IRS and Treasury Adopt "State of Celebration" Rule for Same Sex Marriage
On August 29, the Department of Treasury and the Internal Revenue Service issued Revenue Ruling 2013-17 to clarify the treatment, for tax purposes, of same-sex marriages following the Supreme Court’s June decision in United States v. Windsor. In Windsor, the Court held unconstitutional Section 3 of the Defense of Marriage Act that provided, for the application federal law, that a marriage means only a legal union between one man and one woman as husband and wife and “spouse” only refers to a person of the opposite sex. The decision did not address another section of the Defense of Marriage Act that recognizes states' right to similarly define marriage.
Read more in the August 30, 2013 issue of the Executive Report.
FAQs: Married Same-Sex Couples
FAQs: Domestic Partners and Individuals in Civil Unions
Learn more about this developing topics at PSCA's 2013 National Conference, Sept. 9-12, 2013, in Scottsdale, AZ.
The conference agenda will feature a workshop about DOMA and an update from Ed Ferrigno, Vice President, Washington Affairs, PSCA and Aliya Wong, Executive Director, Retirement Policy, U.S. Chamber of Conference. You also will have an opportunity to network with plan sponsors and defined contribution industry leaders about this important topic.