Insight
Same-sex marriage and defined benefit plans
Same-sex spouses are eligible for the same protection as an opposite-sex married couple with regard to retirement benefits when the marriage is legal in the state in which they were wed.
As plan administrator, what can you do to prepare for plan termination? The plan termination process can be lengthy, time consuming, and costly. It may be helpful to break the plan into steps and assign the steps to the responsible party with frequent check-ins along the way.
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