On February 26th, a federal district court in Texas found the state’s ban on same-sex marriage unconstitutional.  However, the court delayed implementation of its order pending appeal.  As a result, employers and employee benefit plan sponsors do not need to take any actions at this time as a result of this decision.  Employers and plan sponsors should, however, continue to monitor the rapidly changing legal landscape regarding recognition of same-sex marriage in the United States and consult their legal and benefit plan advisors for additional guidance.  Leon v. Perry, SA-13-CA-00982-OLG (W.D. Tex. Feb. 26, 2014).