Todd Solomon, a partner at McDermott Will & Emery LLP, and a frequent speaker on employee benefits issues resulting from domestic partnerships and same-sex marriages, discusses the latest legal developments impacting employee benefits for same-sex couples. Topics include: • a survey of the current state of the law relating to the recognition of same-sex marriage (domestic partnerships, reciprocal beneficiaries, civil unions, same-sex marriage) • the recent trend of states reversing course on the recognition of same-sex marriage (California Proposition 8, Maryland) • the status of legal challenges to the federal Defense of Marriage Act and California Proposition 8 • the new Human Rights Campaign Corporate Equality Index and the impact on benefit plans • the recent changes of the Pension Protection Act and the impact on same-sex couples • the status of legal proposals relating to domestic partner benefits taxation and discrimination on the basis of sexual orientation.