Deadline Looms for Retirement Plans to Comply with Same-Sex Marriage by Edward N. Cooper, CPA

Posted on December 19, 2014 by Edward Cooper

Qualified retirement plans have until Dec. 31, 2014, to recognize the legal marriage of same-sex couples covered under those plans and comply with the Supreme Court’s decision to strike down section 3 of the Defense of Marriage Act.


According to the IRS, same-sex couples who are legally married under state or foreign law shall be treated as married for federal tax purposes, even when these couples reside in states that do not recognize same-sex marriages.


The advisors and accountants with Berkowitz Pollack Brant work closely with employers and retirement plan sponsors to comply with a range of tax and Employee Retirement Income Security Act (ERISA) regulations.


About the Author: Edward N. Cooper, CPA, is a director in Berkowitz Pollack Brant’s Tax Services and LGBT Businesses and Families practices. He can be reached in the CPA firm’s Miami office at (305) 379-7000 or via e-mail