Learning Objectives:

• What impact do same-gender marriage laws have on qualified retirement plans?
  
• What is DOMA, and what was/will be the impact of the Supreme Court’s decision?
  
• What are the similarities and differences between marriage, civil unions, and domestic partnerships?
  

On June 26, 2013, the United States Supreme Court overturned Section 3 of the Defense of Marriage Act (“DOMA”). As a result, same-gender married couples must be recognized by the Federal government. The IRS, Department of Treasury, and the DOL have issued preliminary guidance in relation to the impact of the Court’s decision on qualified retirement plans.  However, more guidance is expected and needed.  Please join Ronald J. Triche, Assistant General Counsel and Director of Government Affairs of ASPPA, as he discusses the case, its impact on employee benefits, and the many questions left unanswered by the Court and the various governmental agencies.

About the Presenter

Ronald J. Triche, Esq., APM, is Assistant General Counsel and Director of Government Affairs for ASPPA.  In his role as Director of Government Affairs, Ron manages the ASPPA Government Affairs Committee and develops regulatory comments through a committee process, drafts summaries of agency guidance and presents ASPPA’s position to agencies such as the DOL, IRS, PBGC, SEC and on Capitol Hill. 

Prior to joining ASPPA, he was at Trucker Huss in San Francisco for almost 14 years.  He has also been a member of Western Pension & Benefits Council since 2000.  Among other leadership positions, he has served as President of the San Francisco Chapter, President of the Governing Board, and Co-Chair of the Western Benefits Conference.