"[P]lan sponsors may want to postpone actual changes to documents until the IRS and other regulatory agencies provide guidance. In addition to identifying which state's (state of celebration, residence, or work) law determines marital status, there is also the big question of the effective date of this change, as it could be retroactive to the enactment of DOMA in 1996, which preceded all of the state laws allowing or recognizing same-sex marriages. The first state to legalize same-sex marriages was Massachusetts in 2004."  MORE >>