The Internal Revenue Service , the Employee Benefits Security Administration and the Department of Labor have recently provided new guidance with respect to how lawfully married same-sex spouses will be treated under federal tax laws, the Employee Retirement Income Security Act and the Family and Medical Leave Act .
http://www.jdsupra.com/legalnews/new-guidance-issued-on-same-sex-marriage-20523/
http://www.jdsupra.com/legalnews/new-guidance-issued-on-same-sex-marriage-20523/
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