Recent Supreme Court and Internal Revenue Service (IRS) rulings have affected the definition of spouse for employee benefit plans.

Please review the information and reference material below and discuss with your employee benefits advisor and/or legal counsel.

Plan Sponsor Monthly Communications

Prior editions of our Plan Sponsor Monthly newsletter are available on our secure eSponsor website by going to the Administration tab and selecting Legislative Updates/Monthly Newsletter.The following editions contain articles related to same-gender marriage:

August 2013
October 2013

Department of Labor Information

Guidance to Employee Benefit Plans on the Definition of "Spouse" and "Marriage" under ERISA and the Supreme Court's Decision in United States v. Windsor

Internal Revenue Service Information

Other Resources

Summary from Groom Law Group, Supreme Court Rules On Same-Sex Marriage - DOMA Is Unconstitutional: The Implications for Plan Sponsors.

Neither American United Life Insurance Company® (AUL), OneAmerica Securities, Inc. nor their representatives provide tax or legal advice. For answers to your specific questions please consult a qualified attorney or tax advisor.