Technical Bulletin – 2015 Issue 9 – IRS Issues FAQs on Application of Obergefell to Qualified Retirement Plans and Health and Welfare Plans

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On December 9, 2015, the IRS issued Notice 2015-86, which provides additional guidance on the application of the U.S. Supreme Court’s same-sex marriage decision in Obergefell to qualified retirement plans, health and welfare plans, and cafeteria plans. Notice 2015-86 addresses several open issues relating to the application of federal tax law with respect to same-sex spouses. This Technical Bulletin summarizes this new guidance from the IRS.