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Beginning of article

I. INTRODUCTION

Employee benefits in the United States are, in large part, dominated by the Employee Retirement Income Security Act of 1974 (ERISA), a federal statute.1 This Note analyzes how to interpret the terms of a plan governed by ERISA that provides benefits to employees' spouses where employees have legally married same-sex spouses in Massachusetts.2 This Note first discusses the background to both ERISA and the Defense of Marriage Act (DOMA). Part III examines possible interpretations courts could use when deciding whether an employer-created ERISA plan that references legal marriage3 includes same-sex marriage. Two views are possible, a broad view and a narrow view. …