Developments Impacting Benefits For Same-Sex Spouses

As federal and state agencies and courts further examine the implications of the Supreme Court of the United States' ruling on same-sex marriage in U.S. v. Windsor, the laws and regulations governing employee benefits for employees' same-sex spouses continue to be clarified.  As a result, employers should monitor additional guidance as it is issued and continue to reevaluate the same-sex spousal benefits offered under their employee benefit plans.

Qualified Plan Amendments

Employers should review the definition of "spouse" under their qualified retirement plans to determine whether a clarifying amendment may be required.  All Windsor-related plan amendments generally must be adopted by December 31, 2014.