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CRS Report: The Effect of State-Legalized Same-Sex Marriage on Social Security Benefits and Pensions (PDF)
Congressional Research Service [CRS] 
July 29, 2004
5 pages. "Federal employee pensions and private-sector pensions regulated by [ERISA] are required to provide certain benefits to the spouse of a participant in the event of the participant's death. Under the Defense of Marriage Act, both federal pensions and private-sector pensions regulated by ERISA are required to define a spouse only as 'a person of the opposite sex who is a husband or a wife.' " [RS21897, Jul. 28, 2004]
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