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ARTICLE · 23 SEPTEMBER 2013

Employee Benefits Update - September 2013

Reinhart, Boerner, Van Deuren SC
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On June 26, 2013, the United States Supreme Court held that section 3 of the Defense of Marriage Act is unconstitutional.

United StatesEmployment and HR
Steven Huff
Steven Huff
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PLAN ADMINISTRATORS MUST COMPLY WITH NEW SAME-SEX SPOUSE RULES EFFECTIVE SEPTEMBER 16, 2013

On June 26, 2013, the United States Supreme Court held that section 3 of the Defense of Marriage Act (DOMA) (the section defining marriage as between one man and one woman) is unconstitutional (see our discussion in the July Employee Benefits Update. On August 29, 2013, the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17 (the Ruling) and Frequently Asked Questions (FAQs) explaining how same-sex marriages would be treated for federal tax purposes. Any same-sex couple that is legally married in a jurisdiction (including any of the 50 states, U.S. territories and foreign countries) that recognizes samesex marriage will be treated as married for federal tax purposes, regardless of whether the couple lives in a jurisdiction that authorizes same-sex marriage. Essentially, if a couple is married in a jurisdiction that authorizes their marriage, the couple is treated as

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