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April 21, 2009

Defense of Marriage Act (DOMA)

Your Guide



Federal law which defines ‘marriage’ at the federal level.
Under the Defense of Marriage Act (DOMA):
The word “marriage” means only a legal union between one man and one woman as husband and wife, and
The word “spouse” refers only to a person of the opposite sex who is a husband or a wife.
Referring Cite
IRC -1 § 7 , IRC-28 § 1738C, Public Law No. 104-199,
Additional Helpful Information
Under DOMA, no State, territory, or possession of the United States, or Indian tribe, is required to recognize marriage between individuals who happen to be of the same sex, if the marriage occurred in another State.
If a State does not recognize same-sex marriage, it is not required to allow benefits that are only offered to married couples,  who are of the same sex.

Written By

Denise Appleby

Denise is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA resources for financial/ tax/legal professionals. She has over 20 years of experience in the retirement plans field, which includes training and technical consultation.

Denise writes and publishes educational /marketing tools for advisors; available at Denise co-authored several books on IRAs

Denise is a graduate of The John Marshall Law School, where she obtained a Masters of Jurisprudence in Employee Benefits, and has earned 5 professional retirement designations.
She has appeared on numerous media programs, sharing her insights on retirement tax laws.


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