The federal court also held that for the purposes of distribution of benefits pursuant to the ERISA federal statute, a valid Canadian same-sex marriage was to be recognized, and though same-sex marriage was yet not recognized in Pennsylvania, the fact that the domicile state of the deceased law firm partner and her spouse, Illinois, recognized the same-sex marriage is sufficient for the Pennsylvanian law firm to release spousal death benefits.
In the instant case, Sarah Ellyn Farley was a partner at the Cozen O'Connor law firm
law firm. She began working for the firm in 2004 and subsequently became eligible for the Firm's Profit Sharing Plan. Farley legally married Jean Tobits in Toronto, Canada, in 2006. The couple chose Illinois as their state of residence. Shortly after the wedding, Farley was diagnosed with cancer and died in 2010.Following Farley's death, both Farley's parents and Jean Tobits requested payment of the qualified Pre-Retirement Survivor Annuity in accordance with ERISA and the Internal Revenue Code. In response to the competing claims, the Cozen law firm filed an interpleader action in the federal court naming the Farleys and Ms. Tobits as defendants.
Following the decision of the U.S. Supreme Court in United States v. Windsor in June, the BLAG withdrew from the matter.
On Monday, the decision went in favor of Tobits.
