Understanding Employee Benefits and key developments in the employee benefits field and items of interest to our clients. MORE

required plan amendments

[This article also appears in our Employment and Labor Law/Employee Benefits Executive Briefing: May 2014.]

Employers have been considering the impact on benefit programs, including the qualified retirement plans, of the U.S. Supreme Court’s decision recognizing the validity of same sex marriages. In September, 2013, the IRS issued guidance about the prospective impact of the