QJSA and QPSA rules regarding common law spouse

[Guest Mike Melnick]

Apparently the term "spouse", regarding the QJSA and QPSA rules, would include a common law spouse, if the state of the plan sponsor recognizes such. Or is there a definition of the term "spouse" applicable here, to be found in the IRC or ERISA? If the definition does depend on state law, is there common law marriage in California. Also, does California recognize (common law) marriages from other states?

[Guest]

The last time I checked, California did not recognize common law marriage. On your underlying question, there was a message thread in the Miscellaneous Benefits forum, from 8/2/00, titled "May common law spouses be specifically excluded from welfare and pension plans?"

[david rigby]

Here is the thread mentioned above.

http://benefitslink.com/boards/index.php?showtopic=6617

[Guest hank]

Without reading it again this morning, I'm pretty certain the Code does not contain a definition of "spouse" for purposes of retirement or welfare plans. There have been a number of cases (Tax Court and above) where the lack of a definition of "spouse" in the Code has been interpreted to mean that Congress intended a state's definition of "spouse" (including common law spouses) to govern. This comes up a lot lately in discussions of domestic partner benefits.

[david rigby]

I agree with Hank, except for the items discussed in the thread mentioned above, especially the Defense of Marriage Act.

There is also another thread that might include some useful discussion: [

http://benefitslink.com/boards/index.php?showtopic=451