"For so long as DOMA remains the law of the land, employee benefit programs that carry favorable tax attributes for married couples will be treated one way for federal tax purposes and another way for state tax purposes in Maine and elsewhere. At a minimum, employers who have employees that are part of a same-[gender] married couple will have to adjust their payroll systems to accommodate this difference. Administrative forms that identify spouses and are used in determining the payment of benefits (such as life insurance and certain other benefits) should also be reviewed to determine whether state same-[gender] marriage laws are implicated."  MORE >>