DOL Says Same-Sex Marriages are Marriages for ERISA Plan Purposes

The U.S. Department of Labor (?Ç£DOL?Ç¥) recently announced that the terms ?Ç£spouse?Ç¥ and ?Ç£marriage?Ç¥ 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?ÇÖs technical release, future guidance is forthcoming on specific ERISA provisions. Technical Release 2013-4 can be found here.