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IRS Puts Retroactivity for Same-Gender Spouses to June 2013
HR Daily Advisor Link to more items from this source
Apr. 7, 2014
"IRS on April 4 said rules that do not distinguish between same- and opposite-gender married couples in tax and federal retirement plan provisions will be in effect retroactive to June 26, 2013.... The changes in the announcement must be adopted by retirement plans by Dec. 31, 2014, or an applicable deadline under Section 5.05 of IRS Revenue Procedure 2007-44, whichever is later[.]"

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