June 27, 2013 SOCIAL SECURITY BENEFITS Death Benefits. The SSA pays a one- time death benefit of $255 to the dece- STATES THAT Because of DOMA, same-sex married cou- dent’s surviving spouse in an opposite-sex ples did not have the same benefits under marriage or minor child. The SSA will RECOGNIZE SAME-SEX Social Security that opposite-sex married presumably now pay the one-time death MARRIAGE couples have enjoyed for many years. Unlike _ benefit to the surviving spouse in a same- Gonaccicus opposite-sex couples, for example, there are sex marriage. Delaware(1) no survivor benefits for the surviving spouse lowa of a same-sex married couple. Also, the di- . vorced spouse of a formerly married same- EFFECTIVE-DATE ISSUES ioe sex couple cannot not claim benefits based ee achueette on the earnings of his or her ex-spouse. Determination of the effective date for ap- Mannose ae) plying the Supreme Court's holding to fed- Newitannchire IMPACT. The Social Security Adminis- eral tax law is not straightforward in all cases New york P B tration (SSA) has based federal rights to and will necessitate further guidance from Rhode Island(2) benefits on whether marital rights exist the IRS. Same-sex married couples who Vermont o in the couples current state of residence were not considered married under federal Seen rather than the state in which they were law prior to the Supreme Court decision Dictreeor Columb g married. The impact of Windsor on the are presumably not just considered married *As of June 27, 2013 manner in which federal agencies will starting on the date of the Supreme Court’s (1) Effective iis 1 2013 treat Social Security benefits remains to decision, June 26, 2013 but are considered (2) Effective pe — 1 2013 be sorted out. married retroactively to the date of their Ve ANGUS!" : : . . Note: California granted marriage li- marriage pursuant to state law. This retro- eines te sameness caruallas irom faa Survivor Benefits. When an individual active effecti