Blogging Employee Benefits

January 12, 2006

TSP Proposes Rule for Common Law Spousal Survivors

Filed under: Distributions — Fuguerre @ 1:04 pm

Such a form is submitted to the Internal Revenue Service under penalty of perjury and, therefore, is presumed to be reliable.

The Thrift Savings Plan has proposed a rule permitting, but not requiring, reliance on a participant’s marital status as stated on a Federal income tax form for determining whether a deceased participant had a common law marriage. [5 CFR 1651.5]

    Comment – TSP may need to reconsider the presumed reliability of an income tax form claim after what we might anticipate to be fairly common submission of married-status tax filings from same-sex marriage states without regard to the perjury risk, although it is currently well established that federal law does not recognize a same-sex partner as a spouse for purposes such as those contemplated here by TSP.

1 Comment »

  1. Final regulation adopted without change, effective 2/28/06. [71 FR 9897]

    Comment by Fuguerre — February 28, 2006 @ 6:39 am

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