The U.S. Department of Labor (“DOL”) recently announced that the terms “spouse” and “marriage” would include same-sex couples lawfully married in any state or foreign jurisdiction that recognizes same-sex marriage, regardless of the current state of residence.  This is consistent with the position recently announced by the IRS in Revenue Ruling 2013-17.  According to the DOL’s technical release, future guidance is forthcoming on specific ERISA provisions.

Technical Release 2013-4 can be found here.