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IRS Windsor Guidance Limits Retroactivity for Retirement Plan (PDF)
Buck Link to more items from this source
[Guidance Overview]
Apr. 9, 2014
"Any action taken on or after June 26, 2013 must comply with the Windsor decision and any failure after that date must be corrected in accordance with the IRS published correction procedures (EPCRS). For example, a plan subject to the survivor annuity rules that failed to obtain spousal consent from a same-sex spouse to pay benefits in a form other than a qualified joint and survivor annuity must go back to the same-sex couple and get the spouse's consent. If the spouse does not consent, then the benefit must be paid as a qualified joint and survivor annuity."

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