Effective on July 24, 2011, same-sex marriage became legal in the state of New York. New York is the latest state to permit same-sex marriage, joining Connecticut, Iowa, Massachusetts, New Hampshire, Vermont and the District of Columbia. Sponsors of self-funded health plans that cover participants in any of these states should confirm that the plan's definition of spouse for dependent coverage purposes reflects corporate intent regarding the potential coverage of same-sex spouses (e.g., a plan that defines a "dependent spouse" for eligibility purposes as a "legal spouse" may have to provide coverage to a same-sex spouse).