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"As the FMLA regulations look to where an employee resides to determine benefits, this means that an employee who resides in a state that recognizes same sex marriage, such as Minnesota, but is employed in a state that does not recognize same sex marriage, such as Wisconsin, will be entitled to FMLA benefits related to a same-sex spouse. On the other hand, if the employee marries a same-sex partner in Minnesota, but resides in Wisconsin, regardless of whether the employee works in Wisconsin or Minnesota, as the state of residence does not legally recognize the out of state marriage, the employee is likely not entitled to FMLA benefits related to a same-sex spouse."
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