"The Court's DOMA ruling may require extensive revision to, among other things, retirement plan documents, health plan documents, COBRA and FMLA policies, and an employer's income tax withholding and employment tax payroll practices. [A chart at the linked article] provides a high level overview of issues involving qualified retirement and health and welfare plans that plan sponsors will need to consider. [A summary at the link] provides a more in-depth review of the issues."