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Same-Gender Spouse Ruling Requires Review of Public Retirement Plans
Best Best & Krieger LLP Link to more items from this source
Oct. 14, 2014

"An amendment is required if your plan's current terms do not agree with the way in which the plan is to operate in light of Windsor. Even if your plan does not currently define 'spouse,' you may want to amend your plan in order to clarify exactly how you want to operate your plan with respect to same-gender spouses. In the case of a governmental 401(a) plan, the deadline is the close of the first regular legislative session of the legislative body with the authority to amend the plan that ends after December 31, 2014. For many public agencies whose governing boards meet on a monthly basis, compliance is required by January 2015."

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