The repeal of Section 3 of the Defense of Marriage Act (DOMA) in June 2013 prohibits federal law from discriminating against marriage when it is legal under state law. But additional guidance is coming from the IRS and the Department of Labor regarding the effective date of the changes. How does the repeal of Section 3 affect the retirement plans we administer and what are the steps to take to ensure compliance?
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Same-sex marriage and defined benefit plans
Same-sex spouses are eligible for the same protection as an opposite-sex married couple with regard to retirement benefits when the marriage is legal in the state in which they were wed.