The Department of Labor (DOL) recently provided guidance (Technical Release 2013-04) on how legally married same-sex couples will be treated for purposes of the Employee Retirement Income Security Act (ERISA). The technical release mirrors guidance released by the IRS addressing the same issue.  See Tax Flash 2013-12 for more information about the IRS guidance. 

The DOL will treat any same-sex couples as married for ERISA purposes if the couple was legally married in any of the 50 states, the District of Columbia, a U.S. territory or a foreign jurisdiction, regardless of whether the marriage is recognized in the couple's state of residence. Whether a same-sex spouse is considered married for purposes of ERISA is determined under the laws of the state in which the marriage was celebrated. 

Similar to the IRS, the DOL stated that a marriage does not include individuals in a formal relationship recognized by a state whose law does not designate the relationship to be a marriage. This includes civil unions, domestic partnerships and other similar formal relationships. The DOL intends to issue future guidance addressing specific provisions of ERISA.

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