In response to the U.S. Supreme Court’s decision in United States v. Windsor, the Department of Labor (DOL) issued Technical Release 2013-04 on September 18, 2013, providing guidance on the definitions for “spouse” and “marriage” under ERISA and in DOL guidance. Those terms will now include same-sex couples who are legally married under any state law, regardless of state of residency. The rule recognizes marriages that are valid in the state in which they were celebrated in order to simplify the administration of employee benefit plans. For more information, read the DOL’s news release here.