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DOMA's Demise Requires Immediate Action by Benefit Plan Sponsors (PDF)
Paul Hastings LLP Link to more items from this source
[Guidance Overview]
July 1, 2013

"Applying two separate benefit administration schemes -- one for states that recognize same-sex marriage and one for states that do not -- may seem easy at first blush. However, problems arise when an employee is married in a state that recognizes same-sex marriage but resides in a state that does not.... Using the state of residence is particularly problematic as today's workforce is highly mobile. Under this rule, an employee who was legally married and resides in the District of Columbia would lose all of the benefits listed ...if the employee moved only a few miles away to Virginia."

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