• Contact Us
  • 484-574-8782

Torrillo & Associates

  • Home
  • About
    • specialists
    • our team
    • Careers
  • Audit Process
  • Services
    • CPA firm partnership
  • Clients
  • Videos
  • Blog
 June 7, 2025

Current Benefit Plan and Audit Related News and Updates

Monday, April, 07, 2014 / Published in Employee Benefit Plans, Forms and Procedures, Retirement - 401(k), 403(b)

Treatment of Marriages of Same-Sex Couples for Retirement Plan Purposes

On April 4, 2014, the IRS issued Notice 2014-19, which provides guidance on how qualified retirement plans should treat the marriages of same-sex couples following the Supreme Court’s decision in United States v. Windsor. The Windsor decision invalidated Section 3 of the 1996 Defense of Marriage Act (DOMA) that barred married same-sex couples from being treated as married under federal law.

The notice:

  • gives examples of Code requirements under which the marital status of the participants is relevant to the payment of benefits,
  • provides guidance on how to satisfy those requirements in light of Windsor  and Revenue Ruling 2013-17, and
  • describes when retirement plans must be amended to comply with Windsor, Revenue Ruling 2013-17, and Notice 2014-19

 

Recognition of marriages of same-sex couples for tax purposes

Following the Windsor  decision, the IRS issued Revenue Ruling 2013-17, which holds that married same-sex couples are now treated as married for all federal tax purposes where marriage is a factor, if the couple is lawfully married under the laws of one of the 50 states, the District of Columbia, a U.S. territory or a foreign jurisdiction. Notice 2014-19 gives additional guidance on how qualified retirement plans should treat the marriages of same-sex couples.

Plan amendments required with respect to plan provisions inconsistent with Windsor
  • If its terms are inconsistent with Windsor  or Revenue Ruling 2013-17, a retirement plan must be amended to comply with Windsor  and Revenue Ruling 2013-17. For example, a plan must be amended if it defines “spouse” by reference to section 3 of DOMA, or only as a person of the opposite sex.
  • Not all plans need to be amended in order to be in compliance. An amendment generally is not required if a plan’s terms are not inconsistent with Windsor  or with Revenue Ruling 2013-17.
  • Required amendments must be adopted by the later of December 31, 2014, or the applicable date under the IRS’ general amendment guidance for qualified retirement plans, Revenue Procedure 2007-44.

 

Optional amendments
  • Plan sponsors may also, but are not required to, reflect the outcome of Windsor  for periods prior to the date Windsor  was decided.
  • In such a case, a plan amendment is required.
  • Such optional amendment must be adopted by the later of December 31, 2014, or the applicable date under Revenue Procedure 2007-44.

 

FAQs for more information

See the FAQs on the treatment of same-sex marriages for additional guidance, including:

  • beneficiary designations in profit-sharing plans after Windsor,
  • amendments that reflect the outcome of Windsor  for periods before the decision was issued, and
  • application of the outcome of Windsor  to 403(b) plans.
Additional resources
  • IRS News – For Same-Sex Couples and Certain Domestic Partners
  • Revenue Ruling 2013-17 – treatment of same-sex marriage for federal tax purposes
  • FAQs on treatment of same-sex marriage for retirement plans
Tagged under: 401(k), 403(b), Plan Document

What you can read next

IRS Terminating Proposed Penalty Notices for Untimely Filed or Incomplete Forms 5500
403(b) Pre-Approved Plan Program Established
New Revenue Procedures for the Employee Plan Compliance Resolution System, including 403(b) Plan Failures

Recent Posts

  • US Department of Labor Rescinds 2022 Guidance on Cryptocurrency in 401(k) Plans

    In Compliance Assistance Release No. 2025-01, t...
  • DOL Issues Guidance on Missing Participants and Transfers to State Unclaimed Property Funds

    Field Assistance Bulletin No. 2025-01, Missing ...
  • DOL Updates the Voluntary Fiduciary Correction Program

    Following up on proposed changes, the DOL has u...

Categories

  • Employee Benefit Plans
  • Forms and Procedures
  • News and Press Releases
  • Policy Updates
  • Retirement – 401(k), 403(b)
  • Uncategorized

Torrillo & Associates, LLC specializes in employee benefit plan audits, 401k audits, 403b audits, pension plan audits, and retirement plan audits. We are licensed in 7 states including New York, New Jersey, and Pennsylvania.  With firm mobility, we are also able to practice in an additional 27 states.

36 Regency Plaza
Glen Mills, PA 19342

view on map »

Careers
Phone: 484-574-8782
Fax: 484-574-8785

  • GET SOCIAL
Torrillo & Associates

Copyright © 2010 to 2025 Torrillo & Associates, LLC. All rights reserved. v07.03.22.WPE| Privacy Policy | Terms of Use

TOP
X
Worried about your yearly Benefit Plan Audit? Call us now for a free consultation!
Call Us