On Oct. 21, 2015, the IRS released proposed regulations implementing the Supreme Court’s same-sex marriage decisions for federal tax purposes. While the proposed regulations do not contain any new guidance for employers, they confirm the federal tax rules that apply to same-sex couples, including the rules for employee benefits. This Compliance Bulletin summarizes the proposed regulations.

IRS Clarifies Federal Tax Regulations for Same-sex Spouses

Please contact your Stellar representative with further questions regarding this information.