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IRS and Treasury Apply ''State of Celebration'' Rule for Same-Sex Marriage

On August 29, 2013, the Treasury Department and the Internal Revenue Service held that as of September 16, 2013 (and for certain purposes, retroactively), same-sex couples who are married in a jurisdiction that recognizes same-sex marriages will be recognized as married couples for federal tax purposes, regardless of where they live (the “state of celebration” approach). This ruling, and related guidance, significantly reduces the complexity of benefit plan administration, by permitting plans to treat all legally married couples the same and thus eliminating the need for multiple benefit administration schemes at the federal level.

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