On December 11, 2013, the Internal Revenue Service (“IRS”) issued Notice 2013-74 (“Notice”) which provided anxiously awaited guidance on “in-plan Roth rollovers”. The following summarizes the new guidance and how it impacts the in-plan Roth rollover rules that existed prior to the release of this new guidance.

Download PDF Background Recently, the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act (“DOMA”) as an unconstitutional violation of the 5th Amendment’s guarantee of equal protection under the law. Section 3 of DOMA defined “marriage” and “spouse” for purposes of Federal law as limited to a legal union between one…