"[The authors] recommend the following steps: ... Determine if you have any employees or plan participants who are residents of the Same-Sex Marriage States.... This affects death benefits under qualified plans and certain rights under welfare plans, such as COBRA continuation coverage, HIPAA special enrollment rights and FMLA.... [If] income and employment taxes are being imputed on the value of health benefits provided to a same-sex spouse, such withholding should stop.... Determine whether you will wait to have employees come forward to inform you that they have a valid same-sex marriage or proactively send a communication to employees in the Same-Sex Marriage States to inform them of the effect of Windsor on their taxes and plan benefits.... Determine your company's position on offering equivalent spousal benefits to same-sex spouses."  MORE >>