In April and May, the IRS issued guidance issued a notice providing further instruction for qualified retirement plans about the implications of the U.S. Supreme Court’s decision in United States v. Windsor and announced safe harbor retirement plans can be amended mid-year for changes relating to language about same-gender marriages (see “IRS OKs Mid-Year Safe Harbor Plan Windsor Updates”).
The IRS will host a phone forum, “Retirement Plans After Windsor,” June 26 at 2 p.m. ET. The forum will be rebroadcast July 8, also at 2 p.m. ET. The 60-minute session will discuss the impact of the Supreme Court’s decision in United States vs. Windsor, IRS Revenue Ruling 2013-17 and IRS Notice 2014-19. The program will also address the Frequently Asked Questions posted on www.irs.gov that relate to the Windsor decision and qualified retirement plans.
Registrants may email the IRS any questions they wish to be discussed during the forum to firstname.lastname@example.org by June 19.
Registration links to the phone forums can be accessed here. Once registered you will receive an email with detailed login instructions.