"Post-Windsor, where a state recognizes a party as a 'Surviving Spouse,' the federal government must do the same with respect to ERISA benefits -- at least pursuant to the express language of the ERISA-qualified Plan at issue here. There can be no doubt that Illinois, the couple's place of domicile, would consider Ms. Tobits [to be] Ms. Farley's 'surviving Spouse' -- indeed it already has made that specific finding under state law. Windsor makes clear that where a state has recognized a marriage as valid, the United States Constitution requires that the federal laws and regulations of this country acknowledge that marriage. In light of that, this Court finds that Ms. Tobits is Ms. Farley's 'Spouse' pursuant to the terms of the Plan." [Cozen O'Connor v. Tobits et al., No. 2:11-cv-00045-CDJ (E.D. Pa. July 29, 2013)]

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