Law360, New York (November 21, 2013, 8:18 PM EST) -- The U.S. Supreme Court’s ruling in the Windsor case that struck down section 3 of the Defense of Marriage Act (“DOMA”) introduced numerous implications for retirement, health and other employee benefit plans. Recent guidance from the Internal Revenue Service and the U.S. Department of Labor clarify certain aspects of the Windsor ruling’s implementation.
On June 26, 2013, in U.S. v. Windsor, the Supreme Court struck down as unconstitutional section 3 of DOMA, which provided that only opposite-sex marriages would be recognized as valid for federal law...
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