Todd Solomon, a partner at McDermott Will & Emery LLP, and a frequent speaker and writer on employee benefits issues resulting from domestic partnerships and same-sex marriages, discusses the impact of the New York same-sex marriage law on employee benefit plans. Topics include: • which plans are required to offer coverage to same-sex spouses, • the federal and state tax implications of providing such coverage, and • best practices for administering a program that covers same-sex spouses.