• The Supreme Court DOMA Decision - Impact on Employee Benefit Plans
  • July 11, 2013
  • Law Firm: Alston Bird LLP - Atlanta Office
  • On June 26, 2013, the Supreme Court issued the long-awaited ruling in United States v. Windsor, which dealt with the constitutionality of Section 3 of the Defense of Marriage Act (“DOMA”). Section 3 of DOMA limited the terms “marriage” and “spouse” for federal law purposes to opposite-sex couples, thus requiring different treatment of legally married same-sex couples compared to legally married opposite-sex couples for some purposes relating to employee benefit plans under federal law. In Windsor, the Supreme Court held that Section 3 of DOMA is unconstitutional—requiring equal treatment for same and opposite-sex spouses under federal law.