For employers charged with mastering nuances of the federal tax law in light of the U.S. Supreme Court's rejection of the Defense of Marriage Act, there's another wrinkle to consider.

When the court struck down DOMA, it essentially said same-sex couples who were legally married had to be treated the same as opposite-sex couples for tax purposes.

The IRS got busy clarifying the tax code following the decision. When it came to employer sponsored health insurance, there were major differences regarding same-sex and opposite-sex couples.

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Dan Cook

Dan Cook is a journalist and communications consultant based in Portland, OR. During his journalism career he has been a reporter and editor for a variety of media companies, including American Lawyer Media, BusinessWeek, Newhouse Newspapers, Knight-Ridder, Time Inc., and Reuters. He specializes in health care and insurance related coverage for BenefitsPRO.