Rep. Raul Ruiz calls for ending IRS rule for same-sex couples
The letter comes after the Senate passed the Respect for Marriage Act, which requires the federal government to recognize same-sex marriage
WASHINGTON – In a letter sent to the Internal Revenue Service (IRS) Thursday, Congressman Raul Ruiz, M.D. (CA-36) led over 50 members of Congress in calling for the IRS to reverse current regulations that prevent some same-sex couples from receiving survivor benefits.
The Employee Retirement Income Security Act allows qualified retirement plans to establish a one-year marriage duration requirement for survivor’s benefits, and in 2014 the IRS issued guidance clarifying that these rules apply equally to same-sex couples — meaning if a same-sex couple was not married for the required length of time prior to one spouse’s death, the surviving spouse would not qualify for pension survivor benefits.
However, in many cases, couples were not legally allowed to be married for long enough to meet that requirement, since unconstitutional laws barring same-sex couples from marriage remained in effect until 2015. For same-sex survivors for whom marriage equality came too late, the one-year marriage duration requirement poses a total bar to access their loved one’s benefits.
“It is imperative that the IRS clarify that a qualified retirement plan will be disqualified if it fails to provide these same-sex survivors barred from marrying with an equal path to survivor’s benefits despite their having been unable to meet the one-year marriage duration requirement before the employee’s death,” Dr. Ruiz and the members wrote. While plans would retain discretion regarding whether to have a marriage duration requirement at all, where they do so, such requirements should not be allowed to further penalize those same-sex survivors who already felt the sting of discrimination while their loved ones were still alive.”
The letter comes after the U.S. Senate passed the Respect for Marriage Act, which requires the federal government to recognize a marriage between two individuals if the marriage was valid in the state where it was performed. The legislation also safeguards against the denial of any benefit, right, or status of an otherwise eligible person or entity – including tax-exempt status, tax treatment, grants, contracts, agreements, guarantees, educational funding, loans, scholarships, licenses, certifications, accreditations, claims, or defenses – provided that the benefit, right, or status does not arise from a marriage.
Dr. Ruiz’s letter was inspired by a Palm Springs constituent who has faced roadblocks from receiving his survivor benefits for years due to the IRS policy.