By: Alan M. Levy and John E. Murray<\/p>\n
Two years ago, in United States v. Windsor<\/em>, the U.S. Supreme Court held that the Defense of Marriage Act (\u201cDOMA\u201d) is unconstitutional in its requirement that \u201cmarriage\u201d be defined as restricted to heterosexual couples.\u00a0 After that, regulations were issued which treated same-sex married couples as entitled to the same federal benefits and rights as opposite-sex couples, such as joint tax returns, classification of dependents for health and retirement benefits governed by federal law, and FMLA rights.\u00a0 Now, either by legislation or judicial determination, 37 states and the District of Columbia permit the same treatment as the federal rule.<\/p>\n Recently, several ramifications of these rules have become apparent.\u00a0 For example, if a health plan covers dependents of employees, the child of an employee\u2019s same-sex marriage is a dependent.\u00a0 Similarly, an employee\u2019s same-sex spouse is entitled to a survivor pension, which includes both payment upon the employee\u2019s death and the requirement of the spouse\u2019s written agreement if the employee declines joint and survivor benefits to maximize the retirement benefit during his\/her own lifetime.<\/p>\n Some plans may be able to provide these spousal and dependent benefits under their present language.\u00a0 Others may require amendments to plan documents and summary plan descriptions.\u00a0 While some issues about same-sex marriage are scheduled for Supreme Court consideration this term, that case will not affect the federal rules which limit the application of DOMA to ERISA plans.<\/p>\n Plan administrators and fiduciaries are encouraged to review their programs and make all necessary modifications to comply with these rules.\u00a0 If there are any questions about the rules, existing benefit documents, or practices, please contact Alan Levy or John Murray here at Lindner & Marsack, S.C.\u00a0 We will be happy to assist you in this activity.<\/p>\n","protected":false},"excerpt":{"rendered":" By: Alan M. Levy and John E. Murray Two years ago, in United States v. Windsor, the U.S. Supreme Court held that the Defense of Marriage Act (\u201cDOMA\u201d) is unconstitutional in its requirement that \u201cmarriage\u201d be defined as restricted to heterosexual couples.\u00a0 After that, regulations were issued which treated same-sex married couples as entitled to […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[9,7,19],"tags":[],"class_list":["post-253","post","type-post","status-publish","format-standard","hentry","category-court-decisions-legislation","category-discrimination","category-employee-benefits"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p5WrIF-45","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/lindner-marsack.com\/news\/wp-json\/wp\/v2\/posts\/253","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lindner-marsack.com\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lindner-marsack.com\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lindner-marsack.com\/news\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lindner-marsack.com\/news\/wp-json\/wp\/v2\/comments?post=253"}],"version-history":[{"count":1,"href":"https:\/\/lindner-marsack.com\/news\/wp-json\/wp\/v2\/posts\/253\/revisions"}],"predecessor-version":[{"id":254,"href":"https:\/\/lindner-marsack.com\/news\/wp-json\/wp\/v2\/posts\/253\/revisions\/254"}],"wp:attachment":[{"href":"https:\/\/lindner-marsack.com\/news\/wp-json\/wp\/v2\/media?parent=253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lindner-marsack.com\/news\/wp-json\/wp\/v2\/categories?post=253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lindner-marsack.com\/news\/wp-json\/wp\/v2\/tags?post=253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}