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PeopleSoft Position Statement: Taxation of Benefits Provided to Same-Sex Spouses Following the Invalidation of Sec. 3 of DOMA as Unconstitutional (Doc ID 1586141.1)

Last updated on FEBRUARY 28, 2014

Applies to:

PeopleSoft Enterprise HRMS Human Resources - Version 9 to 9.2 [Release 9]
PeopleSoft Enterprise HRMS Benefits Administration - Version 9 to 9.2 [Release 9]
PeopleSoft Enterprise HRMS Payroll for North America - Version 8.8 SP1 to 9.2 [Release 8.8 to 9]
PeopleSoft Enterprise HRMS Payroll Interface - Version 8.8 SP1 to 9.2 [Release 8.8 to 9]
Information in this document applies to any platform.

Purpose

On June 26, 2013 the U.S. Supreme Court declared Section 3 of DOMA, which denied federal recognition of same-sex marriages, unconstitutional. However, this left in place Section 2, which allowed states to refuse to recognize same-sex marriages performed in other states.

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