Todd Solomon, a partner at McDermott Will & Emery LLP who literally wrote the book on the subject, discusses the impact of same-sex marriages and domestic partnerships on employee benefit plans. Topics include: (1) a summary of Massachusetts, California and Connecticut same-sex marriage rulings; (2) a summary of state constitutional amendments and “Mini-DOMA” Laws; (3) the impacts on employee benefit plans, including health plans, pension plans and 401(K) plans, non-ERISA programs, and taxation issues; and (4) steps employers should take to prepare for benefit requests from same-sex couples.