Today the Supreme Court announced that same-sex couples have a national right to marry. This historic 5-4 decision by the court removes the marriage restrictions that states like Kentucky and Ohio have had. With this ruling employers will need to review their policies and practices and consider applicable state and federal laws.
Kentucky and Ohio Employers may need to make administrative changes to cover same-sex spouses on their benefit plans and avoid discrimination issues. For example, employers will need to modify eligibility definitions and enrollment processes.
• Although further guidance is still needed the state income tax treatment of employer-provided benefits could change for individuals with same-sex spouses.
Other employer considerations: https://www.businessbenefits.com/blog/articles/2015/04/01/definition-of-spouse-and-the-impact-on-employee-benefits.aspx