DOL Adopts Same-sex Marriage Recognition Rule for ERISA Purposes | Practical Law
The Department of Labor (DOL) has issued Technical Release 2013-04, which provides that, for purposes of Title I of ERISA, its underlying regulations, rulings and other guidance, and the Internal Revenue Code provisions the DOL interprets, the terms "spouse" and "marriage" include individuals in same-sex marriages that are valid in the state where they are entered into, regardless of the married couples' place of domicile.