State tax issues remain following DOMA decision

By Andrea Davis

The Internal Revenue Service has issued guidance in the wake of the Supreme Court’s decision last June striking down the federal Defense of Marriage Act. As anticipated, the IRS took a state-of-marriage approach – anyone who is legally married in a state or country recognizing same-sex marriage is now treated exactly the same as an opposite-sex spouse for all qualified plan purposes and for tax purposes, including the taxation of medical, dental and vision benefits.

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