"Because employee benefit plans are extensively regulated by federal law, this announcement means that even employers in states that do not recognize same-sex marriage will be required to recognize such marriages for many employee benefits purposes. However, the impact will depend on whether the plan is subject to ERISA, or whether it is a governmental or church plan exempt from ERISA. The [detailed chart in this article] sets forth areas in which the announcement will affect the operation of different types of plans."  MORE >>