Within the last couple of years there have been many changes to federal and many state laws dealing with marriage equality for same- sex spouses. The most recent federal change, effective March 27, 2015, revised the definition of spouse under the Family Medical Leave Act, FMLA. The amended definition of spouse under FMLA would allow eligible employees legally married in a state that recognizes same-sex marriages, but who reside in a state that does not recognize their marriage, to take FMLA leave to care for their spouse or family member.
The following are some other federal protections available for same-sex spouses legally married: pre-tax benefits under a cafeteria plan, COBRA, health FSA and HRAs and Dependent care FSAs. Although under current law Kentucky and Ohio are not among the states that recognize same-sex marriages, employers in these states should review and possibly change their policies and practices in order to comply with the federal law and avoid discrimination issues.