Confused Employers Post-Windsor, Here Are Some Answers

Law360, New York (September 04, 2013, 1:46 PM ET) -- On Aug. 29, 2013, the United States Department of the Treasury and the Internal Revenue Service ruled that it will determine the marital status of a same-sex couple using the so-called "state of celebration" rule. This means that if a same-sex couple is legally married in a jurisdiction that recognizes the marriage, that couple will be treated as married for federal tax purposes, regardless of whether the state in which the couple resides recognizes the marriage.

IRS Revenue Ruling 2013-17, and two sets of answers to...
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