Happy Fall!
At the tail end of summer, the Treasury Department ruled that it must adapt its rules to comport with the death of DOMA- Same sex marrieds finally can file joint income tax returns (also estate and gift tax).
Given this welcome development, it seems ERISA should also then include same sex marrieds–that is, if you are divorcing, can you legally divide a pension or 401(k) without tax consequences?
Here is the press release from Treasury: http://www.treasury.gov/press-center/press-releases/Pages/jl2153.aspx