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IRS Guidance on Application of the Windsor Decision to Retirement Plans (PDF)
Prudential Link to more items from this source
[Guidance Overview]
Aug. 19, 2014
5 pages. "[S]ome plans had extended spousal rights and benefits to same-sex spouses prior to the Windsor decision under special provisions that may have also covered domestic partners and civil union partners. Sponsors of these plans need to carefully review all such provisions and make appropriate amendments, keeping in mind that domestic partners and civil union partners are not considered to be spouses under any IRS guidance issued so far."

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