If a DB plan participant enters into a same-sex marriage in Canada, is the same-sex partner considered to be a "spouse" under the terms of the plan? Does the answer depend on whether the participant's state of residence prohibits same-sex marriages? The plan document does not define the terms spouse or marriage.

Prior discussions on these message boards have cited the federal statute Defense of Marriage Act. I am not aware of any definition of "spouse" in either ERISA or IRC, but the intention of DOMA appears to be that a marriage, for federal purposes, is between one man and one woman, no matter where a "ceremony" is performed.

The plan needs legal advice on this.

The DOMA provides that a spouse for all purposes under federal law is defined as a person who is legally married to a member of the opposite sex.