The U.S. Supreme Court’s ruling in U.S. v. Windsor that overturned Section 3 of the Defense of Marriage Act means gay and lesbian couples who are legally married can now take advantage of a host of tax breaks, pension rights and other benefits previously available only to married heterosexual couples.
Ahead of the decision, employers had been seeking advice about how they’d be affected if DOMA were to be struck down. Among the benefits areas touched on by Windsor are: open enrollment periods for health plans, continuation of benefits under the Consolidated Omnibus Budget Reconciliation Act (COBRA), eligibility for leave under the Family Medical Leave Act, taxation of spousal health benefits, eligibility for spousal retirement benefits, and surviving spousal Social Security benefits.
