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DOMA: The IRS Speaks

Posted in DOMA, ERISA, General, Health Plans, Retirement Plans

In Revenue Ruling 2013-17, announced today, the IRS has interpreted the Supreme Court’s decision striking down Section 3 of DOMA.  The IRS has determined that any marriage that was legal where it was performed — in any state, the District of Columbia, U.S. territory or foreign country that allows same-sex marriages — will be recognized for… Continue Reading