Notice 2015-86 provides guidance on the application of the decision in Obergefell v. Hodges, 576 U.S.__ , 135 S. CT. 2584 (2015), to retirement plans qualified under section 401(a) of the Internal Revenue Code (Code) and to health and welfare plans, including cafeteria plans under section 125 of the Code. This guidance relates solely to the application of federal tax law with respect to same sex spouses.
Notice 2015-86 will be in IRB 2015-52, dated December 28, 2015.
