• DOMA No More: Impact of the U.S. v. Windsor Ruling and Recently Issued Guidance on Employee Benefit Plans
  • September 19, 2013 | Authors: Timothy P. Brechtel; Ricardo X. Carlo
  • Law Firm: Jones Walker LLP - New Orleans Office
  • On June 26, 2013, the United States Supreme Court issued its ruling in U.S. v. Windsor, No. 12-307 U.S. June 26, 2013, declaring Section 3 of the Defense of Marriage Act ("DOMA") unconstitutional. Section 3 of DOMA defined marriage for federal law purposes as only a marriage between individuals of the opposite sex. The Windsor court ruled that this provision violates the Equal Protection Clause and that same-sex marriages in states where they are legally recognized are now entitled to the same treatment as opposite-sex marriages under federal law.