The U.S. Department of Labor (DOL) announced new guidance interpreting the Supreme Court's decision in United States v. Windsor. In a technical release, the department's Employee Benefits Security Administration provides guidance to plans, plan sponsors, fiduciaries, participants, and beneficiaries on the decision’s impact on the Employee Retirement Income Security Act of 1974 (ERISA).
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Get Your Report Now!The release states that, in general, the terms “spouse” and “marriage” in Title I of ERISA and in related department regulations should be read to include same-sex couples legally married in any state or foreign jurisdiction that recognizes such marriages, regardless of where they currently live.
The terms “spouse” and “marriage,” however, do not include individuals in a domestic partnership or a civil union, regardless of whether the individuals who are in these relationships have the same rights and responsibilities as those individuals who are married under state law.
On June 26, 2013, the Windsor decision struck down the provisions of the Defense of Marriage Act (DOMA) that denied federal benefits to legally married, same-sex couples. For information on how that decision affects businesses, see HR.BLR.com’s Employer FAQs on DOMA ruling, same sex marriage.
The full text of the technical release is available at www.dol.gov/ebsa/newsroom/tr13-04.html.