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Timeline for Retirement Plan Compliance with Windsor Ruling
McKenna Long & Aldridge LLP 
[Guidance Overview] May 12, 2014
"Regardless of whether your plan needs to be amended, you should clarify administrative procedures according to a timeline that shows how your plan handled same-sex spouses before and after the Windsor ruling. The timeline should specifically address the period between June 26, 2013 (the date of the Windsor ruling) and September 16, 2013 (the effective date for the IRS recognition)."
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