As we await the decision of the U.S. Supreme Court in U.S. v. Windsor, which may come as early as this week, many employers are considering the potential impact that the decision may have on the health benefits that they provide to their employees, regardless of whether they currently offer health benefits to their employees’ same-sex spouses.

If the Court determines that the federal Defense of Marriage Act (“DOMA”) is unconstitutional, the definition of “marriage” and “spouse” for purposes of federal law will no longer exclude same-sex spouses.  Such a ruling would appear, on the one hand, to ease some of the burdens associated with administering health pans, and, on the other hand, add to the administrative burdens.