"During either time the Committee evaluated the Plan's benefits in this case -- in 2009 or in 2016 -- California law afforded domestic partners the same rights, protections, and benefits as those granted to spouses.... Neither ERISA nor the Code provided binding guidance inconsistent with applying this interpretation of spouse to the Plan.... Therefore, because Reed and Gardner were domestic partners at the time of Gardner's retirement, the Committee should have awarded Reed spousal benefits in accordance with California law, as was required by the Plan's choice-of-law provision." [Reed v. KRON/IBEW Local 45 Pension Plan, No. 17-17176 (9th Cir. May 16, 2019; unpub.)]  MORE >>