"[F]or employee benefit plan issues that are not dictated by the Code or ERISA -- such as designing the eligibility of a health or welfare plan -- the recent Supreme Court decision does not directly impact an employer's ability to decide whether to extend coverage to a same-sex spouse. As the law stands today, sponsors of self-insured health plans may continue to choose whether or not to offer coverage to same-sex spouses (and a state law that provides otherwise should be preempted by ERISA).... [This article includes] a list of the protections and rules that currently apply under ERISA and the Code to 'spouses,' using the IRS's and DOL's definition that looks to the state of ceremony for determining the legality of the marriage."

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