The Supreme Court, Gay Marriage, and ERISA

In U.S. v Windsor, the Supreme Court struck down the ban on same-sex marriages in the Defense of Marriage Act. The decision will affect the administration of ERISA-qualified retirement plans, such as ESOPs, for employees in the 12 states and the District of Columbia that have legalized same-sex marriages. Writing in CFO magazine, David McCann suggests that the cost to employers from the Supreme Court's decision is "expected to be modest and certainly won't be at a level that could be considered material."