Congress recently passed the Respect for Marriage Act (RMA), which continues protections extended to same-sex and interracial marriages and repeals a provision of the Defense of Marriage Act (DOMA). DOMA contained a provision that stated that it did not require states to recognize same-sex marriage if that marriage was entered into in another state or treated as valid under other states’ laws. The RMA repeals that provision and prohibits states from denying the full faith and credit to any public act, record, or judicial proceeding of any other state pertaining to a marriage between two people on the basis of the sex, race, ethnicity or national origin of those people. In addition, a state may not deny a right or claim arising from such a marriage on the basis that such marriage would not be recognized under the law of that state on the basis of the sex, race, ethnicity, or national origin of those individuals. RMA also states that federal law recognizes any marriage between two people that is valid in the state into which it is entered.
The RMA does not require states to perform same-sex or interracial marriages. It explicitly states that it does not abrogate religious liberty or conscience protections that are otherwise available to individuals or organizations under the Constitution or federal law. The RMA does require states to recognize legal marriages performed in the past and in states where such marriages are legal. Accordingly, it does provide some certainty about this issue where recent Supreme Court opinions called it into question. The Dobbs case concerned abortion rights (see our article on the Dobbs opinion in the July 7, 2022 edition of Compliance Corner), but in a concurring opinion, Justice Thomas called for a re-examination of same-sex marriage using the same analytical framework used to overrule the case that provided for a right to abortion. The RMA is a response to that concurring opinion.
The direct impact of this decision on benefits is unknown at this time, as there has not been any regulatory guidance or amendments made to the current regulation in response to this statute. However, plan administrators may use this opportunity to review their plan documents and the definition of spouse in those documents, considering this federal recognition of same-sex marriage.
Respect for Marriage Act »
PPI Benefit Solutions does not provide legal or tax advice. Compliance, regulatory and related content is for general informational purposes and is not guaranteed to be accurate or complete. You should consult an attorney or tax professional regarding the application or potential implications of laws, regulations or policies to your specific circumstances.
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