Qualified retirement plans must be in compliance with certain rules by the end of 2013, including restrictions on benefit payments and pension accruals, same-sex couple allowances and adoption of plan amendments, Timothy Kennedy writes. Group health and cafeteria plans must comply with same-sex couple allowances as well as rules regarding annual dollar limits and out-of-pocket maximums, notifications, waiting periods, dependent coverage, and integration of health reimbursement arrangements, Kennedy writes.

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