Employment and Labor Law

Author: BRYDON M. DEWITT & ELINOR P. HINDSLEY; Williams Mullen (North Carolina & Virginia, USA)

Wednesday’s landmark Supreme Court Defense of Marriage Act (DOMA) ruling in United States v. Windsor provides additional benefits to same-sex spouses, and requires action by employee benefit plan sponsors and plan administrators. The Supreme Court ruled that section 3 of DOMA is unconstitutional.  Section 3 defined marriage for purposes of federal law as a union between a man and a woman.  Since this section has been invalidated, the federal government must now treat same-sex spouses legally wed under state law as “spouses” for purposes of federal law, including ERISA and the Internal Revenue Code (the Code).

Read the entire Article.