"For private employers, the most significant impact may be on employee benefits governed by [ERISA]. Because of DOMA, the terms 'spouse' and "marriage" in employee benefit plans currently apply only to opposite-sex couples, and employers are not required by law to extend benefits to same-sex couples that are otherwise available to opposite sex couples (though many do so voluntarily). If this portion of DOMA were invalidated by the Supreme Court, the ERISA references to 'spouse' and 'marriage' would likely apply to same-sex marriages recognized by the states in which they are performed."  MORE >>