The U.S. Department of Labor (?ãDOL?ÃÂ¥) recently announced that the terms ?ãspouse?ÃÂ¥ and ?ãmarriage?ÃÂ¥ would include same-sex couples lawfully married in any state or foreign jurisdiction that recognizes same-sex marriage, regardless of the current state of residence. ?áThis is consistent with the position recently announced by the IRS in Revenue Ruling 2013-17. ?áAccording to the DOL?ÃÃs technical release, future guidance is forthcoming on specific ERISA provisions.
Technical Release 2013-4 can be found here.
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DOL Says Same-Sex Marriages are Marriages for ERISA Plan Purposes
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