Buck Analyzes DOMA Challenges for Benefit Plans

In a recent publication, Buck Consultants analyzes the issues companies will need to consider as a result of the recent Supreme Court decision that the Defense of Marriage Act (DOMA) is unconstitutional. In Supreme Court DOMA decision creates compliance conundrum for employers, Buck explains that “The Supreme Court’s ruling that Section 3 of the Defense of Marriage Act, which had precluded recognition of a same-sex spouse as a spouse under federal law, was unconstitutional will affect the design and administration of employer benefit programs and HR policies.” The article explains the implications of the ruling for health, welfare and retirement plans, including the impact on:

• The tax treatment of benefits
• COBRA obligations
• HIPAA special enrollment
• Election changes permitted by section 125
• Treatment of spouse’s children
• Survivor benefit requirements
• Defined contribution plan hardship withdrawals
• QDRO administration
• Rollovers

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