The U.S. Supreme Court's repeal of the Defense of Marriage Act has many plan sponsors worried about how to treat same-sex couples within retirement plans.

That's why the SPARK Institute has now asked the Department of Labor and the Department of Treasury for guidance about how plan sponsors should determine the status of same-sex couples. Some states allow marriage and others only allow civil unions. Some states prohibit same-sex unions.

SPARK said that its members are concerned that if they follow the "state of domicile" rule instead of the "state of celebration" (where the marriage took place) rule, participants will be confused.

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