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Supreme Court Overrules Section 3 of DOMA

As you have probably already heard, the U.S. Supreme Court issued an opinion in U.S. v. Windsor today declaring Section 3 of the Defense of Marriage Act unconstitutional.?á Section 3 of DOMA was the provision that defined ?Ç£marriage?Ç¥ as between a man and woman for federal law purposes.?á?áWe are currently analyzing how this decision will impact employee benefit plans, including tax and payroll issues associated with provision of health benefits, beneficiary designation issues under retirement plans, distribution rights, treatment of domestic partners versus spouses, QDROs, and the definition of spouse under the plans.?á Employers have time to comply with the decision.?á We will continue to post updates on issues employers should be considering.

The lawyers of our Employee Benefits and Executive Compensation Practice Group are readily able to assist companies on a nationwide basis with implementing sophisticated benefit plans and providing answers to their most challenging compensation issues. Additionally, our lawyers are well aware of the daily employee benefits challenges facing companies of all sizes and are capable of helping in-house lawyers and human resources personnel with the day-to-day advice and guidance necessary to properly administer employee benefits plans.

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