DOMA Article Analyses Implications for Employee Benefit Plans

Tax Analysts publishes "DOMA Implications for Employee Benefit Plans" by Kathryn Kennedy. The article "highlights the effect Windsor will have on employee benefit plans and federal laws relying on Defense of Marriage Act section 3". It states that:

"The U.S. Supreme Court recently held section 3 of DOMA to be unconstitutional in United States v. Windsor. However, in disposing of Hollingsworth v. Perry on procedural grounds, the Court left section 2 of DOMA intact. Windsor has significant rippling effects because there are 1,138 instances of the use of the terms "marriage" and "spouse" in federal laws relying on DOMA section 3. Employee benefit plans will be affected significantly because there are benefits and rights extended to a participant's spouse and dependents under ERISA and the Internal Revenue Code. This report highlights those changes and raises the
outstanding issues."

For the entire article, click here.