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Plan Administrators Face Beneficiary Hurdles After IRS Windsor Guidance
Bloomberg BNA Link to more items from this source
Apr. 25, 2014
"[M]any plan participants might not even know that their spouse -- whether opposite-sex or same-sex -- is automatically considered to be the rightful beneficiary upon a participant's death ... An example of a situation in which beneficiary designation rules can now be problematic ... is one in which a participant designated his or her child as a beneficiary four years ago, then married a same-sex spouse within the past year. In the post-Windsor world, the beneficiary designation of the child is trumped[.]"

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