In Notice 2013-61, the Internal Revenue Service (the “IRS”) provides guidance for employers and employees to make claims for refund or adjustments of overpayments of Federal Insurance Contributions Act (“FICA”) taxes and Federal income tax withholding, with respect to certain benefits provided and remuneration paid to same-sex spouses, following the Supreme Court’s decision in United States v. Windsor and the holdings of Rev. Rul. 2013-17. Notice 2013-61 is here.
Published By Stanley D. Baum, New York ERISA attorney, Of Counsel at Cary Kane LLP Handling matters in ERISA, employee benefits, disability, and employment law for employers, individuals and unions.