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IRS Issues Windsor Guidance for Employee Retirement Plans.

After the Supreme Court invalidated the Defense of Marriage Act (“DOMA”) in United States v. Windsor, there were several questions left open for retirement plan sponsors and employers. On April 4, the IRS issued some much-awaited guidance regarding these Windsor questions. If you are an employer who sponsors a retirement plan, your plan and your internal administrative procedures may need to be amended in order to comply with Windsor and with the new guidance. If an amendment is required, this amendment is required no later than December 31, 2014.

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