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SHRM Quotes Joanne Youn on Employer Benefits Obligations Post-DOMA

June 26, 2013, Society for Human Resource Management

Joanne C. Youn was quoted by the Society for Human Resource Management (SHRM) concerning the implications of the Windsor ruling for employee benefit plans.  For the complete article, please visit SHRM's website.

Excerpt taken from the article.

Retroactivity "is one of the most important practical questions facing employers and plan sponsors" following the DOMA ruling, added Joanne Youn, an ERISA and benefits law attorney at Caplin & Drysdale in Washington, D.C. While the court did not specifically address retroactivity broadly, the decision arose out of a claim for refund of estate taxes paid by a same sex-spouse in a prior tax year. The IRS has authority under existing law to grant relief from retroactivity; however, even if it were to do so, its authority would not extend to other statutes affecting employee benefits, such as ERISA. The decision itself references the fact that over 1,000 federal laws contain provisions specifically applicable to spouses that may be affected and should be coordinated. Therefore, I would expect that additional guidance will be issued in the coming months."


 

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