In Notice 2014-19, the Internal Revenue Service provided guidance to clarify the retroactive implications of the U.S. Supreme Court’s decision in United States v. Windsor and Rev. Rul. 2013-17 regarding qualified retirement plans for married same-sex couples. The Notice generally requires qualified retirement plans to be administered in accordance with the Windsor decision decided onContinue reading “Married Same-Sex Spouses and Qualified Retirement Plans IRS Notice 2014-19”