The Court determined that state laws barring same-sex marriages or failing to recognize same-sex marriages legally performed out of state are unconstitutional. All employers are affected by this ruling, and payroll administration and similar operations will require modifications to accommodate tax withholding on the removal of imputed taxes for married same-sex couples. The Court also ruled that the Affordable Care Act (ACA) federal personal income tax subsidies are available to people purchasing health insurance from all health insurance exchanges. For group health plan sponsors, the Court’s ruling changes nothing about the ACA as the law is currently structured.