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EBIA Weekly Archives

Two More States Extend Marriage Rights to Same-Sex Couples; State Bans Continue to Fall

From the May 29, 2014 EBIA Weekly

Ohio Order (official link unavailable)

Following a flurry of court decisions, two more states now permit same-sex couples to marry, and rulings striking down same-sex marriage bans in three additional states are on appeal. Oregon and Pennsylvania became the 18th and 19th states (plus the District of Columbia) to allow same-sex marriage after both states declined to appeal federal district court rulings that their respective state prohibitions on same-sex marriage were unconstitutional. (Not to be deterred, however, a private group supporting Oregon’s ban has petitioned the U.S. Supreme Court in an effort to appeal the Oregon ruling.) Meanwhile, a state court in Arkansas and a federal court in Idaho ruled that same-sex couples must be allowed to marry, and a federal court in Ohio ruled that the state must recognize same-sex marriages from other states. The rulings in these three states have not taken effect, however, as each has been “stayed” (put on hold) pending the outcome of appeals.

EBIA Comment: According to reports, there are (as of this writing) more than 70 marriage cases pending nationwide, with cases on appeal before 6 of the 12 U.S. Courts of Appeals. It is likely that one or more of these cases will reach the Supreme Court for consideration during the Court’s next term, starting in October. The rapid changes in state marriage laws have important effects for individuals in these states and for employers administering state tax rules. But, they are less significant for purposes of administering federal tax and benefit rules due to the Supreme Court’s Windsor decision and subsequent agency guidance recognizing all same-sex spouses regardless of state of residence. Although nondiscrimination and other laws in same-sex marriage states may require insurers to offer coverage for same-sex spouses, and federal rules will require other insurers to do so beginning in 2015 (see our article), federal law currently does not require employers to cover same-sex spouses under their group health plans (see our article in this week’s EBIA Weekly). In contrast, employers must recognize all same-sex spouses for purposes of qualified retirement plans (see our article). For more information, see EBIA’s Employee Benefits for Domestic Partners at Section II (“Same-Sex Marriages, Civil Unions, and Domestic Partnerships Under Federal and State Law”). You may also be interested in our recorded web seminar “Post-DOMA Issues for Health and Welfare Plans” and our upcoming web seminar “Post-DOMA Issues for Retirement Plans and Fringe Benefits” (live on June 5).

Contributing Editors: EBIA Staff.