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Same-Sex Benefits

By Sarah Riskin and Morgan Holcomb
October 29, 2013

In its June 26, 2013 decision in United States v. Windsor, the United States Supreme Court held Section 3 of the Defense of Marriage Act (DOMA) unconstitutional under the due process and equal protection guarantees of the Fifth Amendment. In focusing on the states' historic responsibilities in defining and regulating marriage, the Court reasoned that so long as a particular state's regulation of marriage comports with constitutional standards, the state's regulation is to be respected. Congress's attempt in DOMA to single out state-recognized same-sex marriages was therefore unconstitutional.

Although the full reach of the ruling is yet to be seen, recent IRS guidance represents the beginning of what promises to be a long process of agency rule-making in light of the Windsor decision.

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