Following on the heels of the IRS, the Department of Labor issued guidance on how employers will have to recognize same sex marriage for employee benefits purposes. The guidance, in the form a release by the Employee Benefits Security Administration, provides guidance on the meaning of spouse and marriage for ERISA purposes.
“Spouse” includes any individual who is lawfully married under any state law, even if the couple does not now reside in a state that recognizes same sex marriage. “Marriage” includes any same sex marriage that is legally recognized as a marriage under any state law. “State” includes any state of the United States, DC, Puerto Rico, the Virgin Islands, American Samoa, Guam, Wake Island, the Northern Marina Island, any other territory or possession of the US, and any foreign jurisdiction having the legal authority to sanction marriages.
This new guidance gives direction to employers on how to treat same sex marriages for benefits purposes under plans that are subject to ERISA.