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This exclusive special report covers hiring records, employment relationships, termination records, litigation issues, electronic information issues, tips for better recordkeeping, and a list of legal requirements. Supreme Court struck down as unconstitutional Section 3 of the federal Defense of Marriage Act (DOMA), which defined marriage as only between a man and a woman ( 133 S. Therefore, employee benefits regulated by federal law such as ERISA and federal income tax law generally must provide equally for those in same-sex and opposite-sex marriages. A List of Legal Requirements Make sure you have the information you need to know to keep your records in order.