Insight DOMA Guidance Affects Idaho Employers
The Supreme Court’s decision in U.S. v. Windsor invalidating Section 3 of the Defense of Marriage Act requires the federal government to recognize same-sex marriages valid under state law.
Because employee benefit plans are regulated by federal law, many questions have arisen regarding the extent to which Windsor will affect the administration of retirement plans, health plans, and other employee benefit plans. The Internal Revenue Service and the Department of Labor have recently provided guidance on how they will apply the Windsor decision that answers many of these questions.
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This column first appeared in the Idaho Business Review.