Ronald Triche

Ronald Triche

Ronald Triche

By Ronald Triche5/28/2014 • 0 Comments

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 a qualified domestic relations order (QDRO).  READ MORE

By Ronald Triche4/12/2014 • 0 Comments

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 Supreme Court’s decision in U.S. V. Windsor (the DOMA case). Notice 2014-19 and the FAQs specifically focus on retirement plans.  READ MORE