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ARTICLE · 23 SEPTEMBER 2013

DOL Follows IRS’ Approach on DOMA

Day Pitney LLP
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On September 18, 2013, the U.S. Department of Labor issued Technical Release 2013-04 in which the DOL followed the IRS’ approach to same-sex marriage by adopting the "state of celebration rule."

United StatesEmployment and HR
Anubhav Gogna
Anubhav Gogna
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On September 18, 2013, the U.S. Department of Labor ("DOL") issued Technical Release 2013-04 in which the DOL followed the IRS' approach to same-sex marriage by adopting the "state of celebration rule." (For more information on the IRS guidance under DOMA, please see our August 30, 2013 blog entry titled "IRS Issues DOMA Guidance").

Technical Release 2013-04 provides that for the rules and regulations where the DOL has authority (e.g., Title I of ERISA, and certain provisions of the Internal Revenue Code, COBRA, and HIPAA, among others), the term "spouse" will refer to any individuals who are lawfully married under any state law, including individuals married to a person of the same sex who were legally married in a state that recognizes such marriages, but who are domiciled in a state that does not recognize such marriages. Similarly, the term "marriage" will include a same-sex marriage that is legally recognized as a marriage under any state law. For these

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