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Ronald Triche

Relying on the Ninth U.S. Circuit Court of Appeal’s decision in Owens v. Auto Machinists Pension Trust, the Alaska Supreme Court ruled in Boulds v. Nielsen that the benefits payable from an ERISA-covered defined benefit plan can be divided between domestic partners as “marital property” pursuant to... READ MORE
The IRS, in Notice 2014-19 and related FAQs, says that retirement plans have to recognize same-gender spouses and spells out how. The notice and FAQs, which the IRS issued April 4, are a follow-up on Revenue Ruling (Rev. Rul.) 2013-17, which provided general guidance on the tax implications of the... READ MORE