• IRS Post-DOMA Guidance: What Employers Should Do Now
  • September 20, 2013
  • Law Firm: Ivins Phillips Barker Chartered - Washington Office
  • With the release of Revenue Ruling 2013-17 and accompanying Q&As, the Treasury and IRS have begun to answer some of the key questions facing benefit plan sponsors in the wake of the Supreme Court’s decision in U.S. v. Windsor. Notably, the ruling makes clear that legally married same-sex couples will be treated as married for all federal tax purposes regardless of domicile or residence. This “state of celebration” approach should greatly simplify payroll and employee benefit plan administration, as employers can now provide benefits to same-sex spouses without having to consider whether they reside in a non-recognition state, or relocate over time.