The American Society of Pension Professionals & Actuaries wrote to the IRS this week to object to certain paperwork requirements arising from the Supreme Court's decision to strike down a key portion of the Defense of Marriage Act.

ASPPA said in its letter that retirement plan documents should not have to be amended to include a definition of "spouse." Many retirement plan documents don't use gender-specific language when speaking about a spouse, but some do. In those cases, ASPPA recommends that interim amendments to plan documents not be required before the end of the plan's next remedial amendment cycle.

The organization, which represents 16,000 retirement plan professionals who provide consulting and administrative services for qualified retirement plans covering millions of American workers, also recommended that plan distributions under pre-Windsor decision rules should be deemed compliant with the IRS code and the Employee Retirement Income Security Act.