In May, 2008, a California Supreme Court decision sanctioned same-sex marriages.  The Court’s decision was subsequently challenged on the grounds that it conflicted with the California Constitution that only permits a marriage between one man and one woman. 

In November, 2008, voters approved Proposition 8, a referendum to amend the state constitution to ban same-sex marriage.

On May 26, 2009, the California Supreme Court made its final ruling on this issue to uphold Proposition 8.  This Court also confirmed that same-sex marriages entered into between June 16, 2008 (effective date per the Court decision) and November 4, 2008 (date of the voter election) remain valid.  

Providing benefits to individuals in either same-sex marriages or domestic partnerships, whether mandated or voluntary, raises many benefit issues (seeBenefit Issues and Same-sex Marriages, from the July, 2008 Benefit Beat). 

The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations.

As required by U.S. Treasury rules, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this Benefit Beat is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Service.