Aon Hewitt
Marriage Equality Relationships in the States
January 7, 2015
The legal recognition of same-sex relationships has been a divisive issue across the United States,
particularly during the past two decades. Many states have entered the debate by adopting prohibitions
against same-sex marriage or taking action to allow same-sex marriage or other forms of recognition for
same-sex couples.
Under the federal Defense of Marriage Act (federal DOMA), as enacted in 1996 and before the Supreme
Court decision discussed below, “marriage” was defined as the union of one man and one woman, and a
“spouse” was defined as a person of the opposite sex. All federal laws and regulations used the definition
under the federal DOMA. For employee benefits purposes, same-sex spouses did not qualify as spouses
for purposes of federal income tax law, ERISA and other federal mandates (e.g., COBRA, HIPAA) for
group health plans, or pension plan rules protecting federally recognized spouses. The federal DOMA
continues to provide that no state is required to recognize a same-sex marriage entered into in another
state.
On June 26, 2013, the U.S. Supreme Court handed down two long-awaited decisions on same-sex
marriage that will have long-term implications for employers that sponsor employee benefit plans. The
Court ruled that the section of federal DOMA defining marriage as the union of one man and one woman
is unconstitutional. The opinion and its holding are confined to lawful marriages. In the second decision,
the Supreme Court ruled that the petitioners in the California Proposition 8 case did not have standing to
contest the district court’s decision overturning California’s ban on same-sex marriage. This ruling
effectively allowed same-sex marriages again in California.
The decision does not impact the federal or state income tax treatment of health benefits provided to civil
union couples or registered domestic partners.
Fully insured group health plans and health maintenance organizations (HMOs) are governed by state
insurance and HMO law and must comply with state law benefit mandates. Therefore, in states that
recognize civil unions and same-sex marriages, insurers/HMOs that provide coverage to opposite-sex
spouses will most likely need to offer coverage to civil union partners or same-sex spouses as well.
Employers with fully insured plans or HMOs should carefully review their insurance policies/HMO
contracts to determine compliance with these same-sex relationship laws.
Less than half of the states have enacted laws that prohibit same-sex marriages or the recognition of a
same-sex marriage formed in another jurisdiction, or have amended their state constitutions to define
marriage as a union between a man and a woman.
While many states have taken steps to prohibit the recognition of same-sex relationships, others have
taken steps in the opposite direction. This Aon Hewitt bulletin focuses on these states that provide legal
recognition for same-sex couples. States provide legal recognition of same-sex couples in a variety of
forms, including:

Same-sex marriage
–
What is it? Marriage recognized under laws of a state between two persons of the same
biological sex.
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–
Where? Alaska, Arizona, California, Colorado, Connecticut, Delaware, Florida, Hawaii,
Idaho, Illinois, Indiana, Iowa, Kansas, Maine, Maryland, Massachusetts, Minnesota,
Montana, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina,
Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Utah, Vermont, Virginia,
Washington State, West Virginia, Wisconsin, Wyoming, and the District of Columbia allow
same-sex couples to marry. Please note that although counties within a state may be issuing
marriage licenses to same-sex couples, this action does not necessarily mean that the state
legally recognizes same-sex marriages. Until a state has declined to appeal a court decision
recognizing same-sex marriage, the legal status of the marriage is still in flux. We do not consider
a state as a same-sex marriage state unless further substantial litigation has ended, and the court
decisions are considered final by the state.
Four Federal Courts of Appeals With 14 Non-SSM States
Non-SSM States in Red
D.C. Circuit
 District of Columbia
First Circuit (Boston)
 Maine
 Massachusetts
 New Hampshire
 Rhode Island
Second Circuit (New York)
 Connecticut
 New York
 Vermont
Third Circuit (Philadelphia)
 Delaware
 New Jersey
 Pennsylvania
Fourth Circuit (Richmond)
 Maryland
 North Carolina
 South Carolina
 Virginia
 West Virginia
Fifth Circuit (New Orleans)
 Louisiana
 Mississippi
 Texas
Sixth Circuit (Cincinnati)
 Kentucky
 Michigan
 Ohio
 Tennessee
Seventh Circuit (Chicago)
 Illinois
 Indiana
 Wisconsin
Eighth Circuit (St. Louis)
 Arkansas
 Iowa
 Minnesota
 Missouri
 Nebraska
 North Dakota
 South Dakota
Ninth Circuit (San
Francisco)
 Alaska
 Arizona
 California
 Hawaii
 Idaho
 Montana
 Nevada
 Oregon
 Washington
Tenth Circuit (Denver)
 Colorado
 Kansas
 New Mexico
 Oklahoma
 Utah
 Wyoming
Eleventh Circuit (Atlanta)
 Alabama
 Florida
 Georgia
Until or unless the U.S. Supreme Court decides to take up one or more cases involving a state
law ban on same-sex marriage, this issue will continue to be decided in the main by the federal
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courts of appeals. As can be seen from the box above, four courts of appeals have states in their
circuits that do not recognize same-sex marriage. At least four courts of appeals have struck
down state bans. The Fifth and Eleventh Circuits have not yet ruled on the issue. The Eighth
Circuit upheld Nebraska’s ban back in 2006, but may hear a post-Windsor case in the future. The
Sixth Circuit recently upheld bans in four states.
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There are 12 federal courts of appeals across the United States. Eleven of them are numbered, and the twelfth covers the District of
Columbia. There is actually a thirteenth court of appeals, but its jurisdiction is specialized and not germane to the issue of same-sex
marriage.
This report was compiled by the Legislative Reporting Team
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


Civil union
–
What is it? Legally recognized form of partnership similar to marriage with essentially the same
legal rights under applicable state law as married couples. May be provided to opposite-sex
couples as well as same-sex couples.
–
Where? Four states (Colorado, Hawaii, Illinois, and New Jersey) allow same-sex couples to
enter into a civil union.
Domestic partnership
–
What is it? Legal or personal relationship between two individuals who live together and share a
common domestic life. May be provided to opposite-sex couples as well as same-sex couples.
–
Where? Four states (California, Nevada, Oregon, and Washington State) and the District of
Columbia have domestic partnership laws that allow same-sex couples to enter into a registered
domestic partnership. These laws provide broad rights to domestic partners, including health
benefits. Four states (Maine, Maryland, New Jersey, and Wisconsin) have more limited
registered domestic partnership laws that do not include health benefits for domestic partners, but
do include other rights (e.g., hospital visitation, inheritance).
Other forms of recognition—Hawaii and Vermont have permitted individuals of the same sex to
register as reciprocal beneficiaries, though new reciprocal beneficiary relationships for same-sex
couples will, in general, not be available in Hawaii as of December 2, 2013. Colorado allows
individuals of the same sex to register as designated beneficiaries. These may also apply for
opposite-sex couples.
The following chart provides an overview of the states that provide legal recognition of same-sex
relationships, including the effective dates and which provisions may also apply to opposite-sex couples.
Please note that many of the laws have been amended and expanded after enactment, but the chart only
reflects the original effective date. Information on litigation in the chart covers lawsuits over same-sex
marriages performed in the state, not out-of-state marriage recognition.
In addition to state laws permitting same-sex marriage, some Native American tribes formally recognize
same-sex marriage. For instance, the Coquille Tribe in Oregon adopted an ordinance in 2008 that defines
marriage as a contract between two persons, regardless of their sex. Please note that tribal recognition is
not reflected in the chart.
Aon Hewitt has published bulletins on many of these laws when they were initially enacted. For copies of
these bulletins, or for additional information on any of these laws, please contact your Aon Hewitt
consultant.
Of course, a high-level overview cannot include all the nuances and details of every law. Since the law
changes rapidly and is also subject to varying interpretations by different courts and certain government
and administrative bodies, there is no guarantee that the legal information is completely current. Please
always check with your Aon Hewitt consultant to be certain that the list of states included is up-to-date.
Aon Hewitt is not a law firm, and contents of this bulletin are not intended to supersede or replace the
advice of legal counsel.
The following report was compiled by the Legislative Reporting Team. If you have questions or for more
information, please contact us here.
This report was compiled by the Legislative Reporting Team
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Aon Hewitt
Marriage Equality Relationships in the States
State
Alabama
Same-Sex Marriages
Alaska
Arizona
10/12/2014
10/17/2014
Arkansas
Ongoing litigation
California
Colorado
6/28/2013 1
10/6/2014
Connecticut
11/12/2008
Delaware
7/1/2013
District of Columbia
Florida
3/3/2010
1/6/2015
Georgia
Ongoing litigation
Hawaii
12/2/2013
Idaho
10/7/2014
Illinois
6/1/2014
Indiana
10/6/2014
Iowa
Kansas
Kentucky
Louisiana
4/27/2009
11/12/2014
Civil Unions
Domestic Partnerships
Health Benefits
Limited Benefits
Other
Ongoing litigation
1/1/2000 2
5/1/2013
(Insurance
provisions
took effect
1/1/2014)
Civil union law
expired
3
10/1/2010
Civil union law
expired
4
7/1/2013
Designated
beneficiaries
2
7/1/2009
6/11/19922
1/1/20122
Reciprocal
beneficiaries
5
7/8/1997
6/1/20112
Ongoing litigation
This report was compiled by the Legislative Reporting Team
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Aon Hewitt
State
Maine
Same-Sex Marriages
Massachusetts
Michigan
Minnesota
Ongoing litigation
8/1/2013
Mississippi
Missouri
11/19/2014
Nebraska
Ongoing litigation
Nevada
10/7/2014
1/1/2010
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
11
Utah
Other
2
7/30/2004
7/1/20082
Ongoing litigation
Montana
New Hampshire
Domestic Partnerships
Health Benefits
Limited Benefits
6
12/29/2012
1/1/2013
5/17/2004
Maryland
Civil Unions
10/21/2013 8
12/19/2013
7/24/2011
10/1/20092
Civil union law
expired
7
1/1/2011
7/10/20042,9
2/19/2007
10/10/2014
Ongoing litigation
10/6/2014
5/19/2014
5/20/2014
8/1/2013
2/4/2008
Civil union law
expired
10
8/1/2013
11/20/2014
Ongoing litigation
10/6/2014
This report was compiled by the Legislative Reporting Team
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Aon Hewitt
State
Vermont
Same-Sex Marriages
Civil Unions
9/1/2009
7/1/2000
(Insurance
provisions
took effect
12
1/1/2001)
Virginia
10/6/2014
12/6/2012
10/9/2014
10/6/2014 14
10/21/2014
Washington
West Virginia
Wisconsin
Wyoming
1
2
3
4
5
6
7
8
9
10
11
12
13
14
Domestic Partnerships
Health Benefits
Limited Benefits
Other
Reciprocal
beneficiaries (For
parties related by
blood or adoption)
1/1/2000
7/22/20072,13
8/3/2009
Marriages performed between June 17, 2008 and November 4, 2008 remain valid.
Applicable to some or all opposite-sex couples in addition to same-sex couples.
Connecticut's civil union law expired on October 1, 2010, and all existing civil unions were automatically converted to marriages, unless the unions had been annulled or dissolved
prior to that date.
Delaware’s civil union law expired on July 1, 2013, and all existing civil unions were automatically converted to marriages as of July 1, 2014, unless the unions had been annulled
or dissolved prior to that date.
As of December 2, 2013, new reciprocal beneficiary relationships are not available to same-sex couples eligible to marry.
The Maine legislature passed legislation legalizing same-sex marriage in 2009. However, the law was challenged by a ballot measure, which passed in November 2009 and
repealed the law. In November 2012, voters approved Question 1, a referendum that enacted legislation to remove the state's existing prohibition on same-sex marriage and allow
the state to issue marriage licenses to same-sex couples.
In New Hampshire, civil unions that were not dissolved, annulled, or merged into a marriage by January 1, 2011 were deemed a marriage as of that date.
As of October 21, 2013, both civil unions and same-sex marriages are recognized in New Jersey. It is possible that there may be future legislation that would impact the status of
civil unions in the future, but to date, no such action has been taken.
Effective February 19, 2007, same-sex or opposite-sex couples must be age 62 or older and meet the remaining eligibility requirements of the Domestic Partnership Act to register
as domestic partners in New Jersey.
When Rhode Island’s same-sex marriage law took effect on August 1, 2013, same-sex couples were no longer able to establish civil unions, but existing civil unions (established
before August 1, 2013) will continue to be recognized in Rhode Island.
Utah and the federal government also recognize over 1,000 same-sex marriages entered into in the period between December 20, 2013 and January 6, 2014.
When Vermont's same-sex marriage law took effect on September 1, 2009, same-sex couples were no longer able to establish civil unions, but existing civil unions (established
before September 1, 2009) continue to be recognized in Vermont. Couples with existing civil unions are permitted to marry one another, as civil marriage does not dissolve the civil
union.
Effective June 30, 2014, one partner of a same-sex or opposite-sex couple must be age 62 or older and the couple must meet the remaining requirements to register as domestic
partners in Washington State. Those registered same-sex domestic partnerships already in existence—provided they have not been dissolved, annulled, or are legally separated
before June 30, 2014—where neither party is at least age 62 will be automatically merged into a marriage as of June 30, 2014.
Same-sex marriages that took place in June 2014 will also be recognized by the state.
This report was compiled by the Legislative Reporting Team
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