"While the IRS has yet to issue much guidance for health and welfare plans, employers need to look at state laws to determine whether the plan must provide the same benefits to same-sex spouses as it provides to opposite-sex spouses.... Some plans have not specifically defined 'spouse' to exclude a same-sex spouse from coverage, but have instead relied on state laws to exclude same-sex spouses from coverage. Since state laws that do not recognize same-sex marriage are under legal challenge, an employer that has relied on this approach should revise its plan's eligibility rules."  MORE >>