Department of Employee Trust Funds
September 5, 2013
Update on ETF Research of
Revenue Ruling 2013-17, issued August 29, 2013, held that for federal
tax purposes, the Internal Revenue Service (IRS) will recognize
all valid same-sex marriages, regardless of whether the state in
which the persons are domiciled recognizes same-sex marriages. The
ruling does not affect people who are in a registered domestic partnership,
civil union or other similar formal relationship under state law
that is not considered a marriage under the laws of that state.
The Department of Employee Trust Funds (ETF) is currently researching
the effect of the revenue ruling on benefit programs administered
by ETF. We will provide more information as it becomes available.
Visit These IRS Links For More Information:
Answers to Frequently Asked Questions for Individuals of the Same
Sex Who Are Married Under State Law