I'm not sure if i put this in the right category, but here goes. A client based in Georgia has a division in San Fransisco where there are participants with same sex marriages. Are those marriages recognized for retirement plan purposes since the employer is based in Georgia?? Thanks.

Some earlier discussion: http://benefitslink.com/boards/index.php?showtopic=23311

Plans are subject to ERISA, the federal Defense of Marriage Act would hold that the "marriage" is not valid for federal plan purposes.

Further, the California Supreme Court has not ruled on the validity of these unions.