Yes, the IRS will issue further guidance on how qualified retirement plans and other tax-favored retirement arrangements must comply with Windsor and Rev. Rul. 2013-17. The IRS has indicated its intention to provide additional guidance on the retroactive application of the Supreme Court's opinion in Windsor to employee benefits and employee benefit plans and arrangements. This guidance will consider the potential consequences of retroactive application for all taxpayers involved, including plan sponsors, employers, affected employees, and beneficiaries. The future guidance is expected to address plan amendment requirements, including the timing of any required amendments, and any necessary corrections relating to plan operations for periods before the issuance of the future guidance.
Sources:
Rev. Rul. 2013-17
Notice 2014-37
Notice 2014-19
§ 417. Definitions and special rules for purposes of minimum survivor annuity requirements
§ 401. Qualified pension, profit-sharing, and stock bonus plans
