The Supreme Court's decision to declare unconstitutional key provisions of the Defense of Marriage Act is expected to mean a major overhaul of federal rules affecting employee benefits administration and payroll operations.

But for benefits managers, the decision – striking down a key section of the hotly contested 1996 law that prohibits federal recognition of same-sex marriages – also means more confusion while they wait for more legal rulings and IRS rules to come.

Under the ruling, same-sex couples legally wed where allowed by various states now must be treated as spouses under the U.S. tax code, ERISA, and more than 1,000 other federal laws.

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