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DOL Adopts 'State of Celebration' Rule for Same-Gender Spouses

The DOL announced Sept. 18 that it will be following the example of the recent IRS Revenue Ruling (Rev. Rul. 2013-17) adopting a “state of celebration” standard for defining “spouse” and “marriage” under ERISA.
 
In Technical Release No. 2013-04, the DOL said that it will interpret ERISA, the Internal Revenue Code and DOL regulations to treat a same-gender spouse as a legal spouse if the marriage took place in a state, territory or foreign jurisdiction where same-gender marriage is legally recognized. Other individuals in formal relationships not legally denominated as marriages, including registered domestic partnerships and civil unions, will not be considered spouses, regardless of the rights afforded such unions or whether the individuals are of the same or opposite gender.
 
Look for additional guidance in the coming months as various federal agencies work to implement the decision. ASPPA and NAPA will continue to monitor these developments and provide insight on what they will mean for your business.
 
Ray Harmon, Esq., is ASPPA’s Government Affairs Counsel.

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