On the heels of the recent Revenue Ruling issued by the IRS (Revenue Ruling 2013-17) addressing the definition of "spouse" for purposes of benefit plans, the U.S. Labor Department has now announced its adoption of a "place of celebration" rule for purposes of determining valid marriages and spouses under employee benefit plans. The DOL rule defines the term "spouse" to include a same-sex spouse if the marriage was entered into in any state or foreign jurisdiction whose laws authorize same-sex marriage. The place where the same-sex married couple lives will not change their "married" status under the employee benefit plan, even if that state or foreign jurisdiction does not recognize the validity of the same-sex marriage.
Click here to read the full DOL Technical Release No. 2013-14.