6 Q&As cover operational questions for qualified plans, including: "If a plan's terms designate a particular state's laws as applying to the plan, and that state does not recognize same-sex marriage for purposes of applying state law, is it permissible for the plan to be operated in a manner that does not recognize a participant's same-sex spouse with respect to the 401(a) qualification requirements? In general, no.... May a qualified plan be amended in light of the Windsor decision to provide new rights or benefits with respect to participants with same-sex spouses? Yes.... Do the Windsor decision, Rev. Rul. 2013-17, and Notice 2014-19 apply to 403(b) plans? The rules of Rev. Rul. 2013-17 apply for all Federal tax purposes, including for purposes of the Federal tax rules that apply to Section 403(b) plans."  MORE >>