Guest rose1 Posted September 10, 2003 Posted September 10, 2003 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.
david rigby Posted September 10, 2003 Posted September 10, 2003 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. I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.
mbozek Posted September 10, 2003 Posted September 10, 2003 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. mjb
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