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[Guidance Overview]

6/30/2013: Supreme Court Strikes Down DOMA: What It Means for Employee Benefit Plans (Nixon Peabody LLP)
"While some employers may want to wait for official guidance before making some plan changes and taking other steps in response to the new decisions, there are several action items that employers may want to address immediately, including: [1] Notify employees of the window (typically 30 days) under your cafeteria plan for family status changes and special enrollment rights for same-sex spouses and their dependents; [2] Stop imputing income for health plan benefits and premium payments for same-sex spouses; [3] Review definitional and choice-of-law provisions of benefit plans concerning the definition of 'spouse'; [4] Start obtaining spousal consent from same-sex spouses for any defined benefit plan retirement distributions; [5] Advise employees married to same-sex spouses to review their death beneficiary designations; [6] Plan to file FICA refund claims; and [7] Send the required general COBRA notice to same-sex spouses who have not previously received it."
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