19 Del. Admin. Code § 2004-17.0 - Civil Unions and DOMA [Compliance with United States v. Windsor; IRS-approved Language]

In applying the provisions of 13 Del.C. §§ 212 and 214, the Board shall interpret the term "spouse" in the provisions of Delaware law that apply to each state pension and benefit set forth in 11 Del.C. Ch. 83 in accordance with the federal Defense of Marriage Act to the extent required by that law, federal preemption principles, and guidance issued by the Internal Revenue Service and to the extent necessary in order to preserve the qualified governmental plan status of each such state pension plan and benefit under §§401(a) and 414(d) of the Internal Revenue Code of 1986 or such other provision of the Internal Revenue Code as applicable. This provision shall apply in the same manner to the terms husband, wife, surviving spouse, survivor, widow, widower, and other terms, whether or not gender-specific, that denote or depend upon a spousal relationship.

Notes

19 Del. Admin. Code § 2004-17.0

12 DE Reg. 359 (09/01/08)
17 DE Reg. 91 (7/1/2013)
25 DE Reg. 272 (9/1/2021) (Final)