Alert October 22, 2013

Employee Benefits Update: IRS and DOL Guidance Clarifies Post-DOMA Questions

A new Employee Benefits Update from Goodwin Procter’s ERISA & Executive Compensation Practice examines how recent guidance from the Internal Revenue Service and Department of Labor clarifies certain aspects of the U.S. Supreme Court’s ruling in U.S. v. Windsor, including how the federal recognition of same-sex marriage affects certain aspects of qualified retirement plans and retroactive federal income and employment tax claims.  The Update also outlines special administrative procedures for correcting overpayment of employment taxes.