"As of September 16, 2013 ... (a) lump-sum death benefits under a defined contribution plan must be paid to a same-sex spouse unless such spouse consents to the designation of a different beneficiary; (b) annuity benefits under a defined benefit plan must be paid in the form of a 50% (or higher) joint and survivor annuity unless the same-sex spouse consents to a different form of payment; (c) a same-sex spouse may rollover a distribution, either directly or indirectly, to his own IRA or employer-sponsored plan; and (d) a participant with a same-sex spouse will be considered married for purposes of the minimum distribution rules which may result in smaller mandated distributions."

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