New York City District Council of Carpenters Benefit Funds
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Retirement Planners and Administrators (RPA)
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Fringe Benefit Group
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TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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Great Lakes Pension Associates, Inc.
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Senior Specialist 401k Recordkeeping T Bank N.A.
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Pollard & Associates
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Retirement Solutions Specialists
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Defined Contribution Account Manager Nova 401(k) Associates
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Greenline Wealth Management
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IRS and Treasury Recognize Same-Sex Marriage for Federal Tax Purposes Using a 'State of Celebration' Rule (PDF)
Paul Hastings LLP [Guidance Overview] Sept. 2, 2013
"The Revenue Ruling significantly streamlines benefit plan administration. By permitting plans to treat all legally married couples the same, regardless of their current state of residence or work, the Revenue Ruling eliminates the need for multiple benefit administration schemes at the federal level.... Notably, the Revenue Ruling and FAQs provide a different marriage recognition standard than the [DOL's] guidance regarding the [FMLA], leading to some continuing inconsistency with respect to treatment of same-sex couples."
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