The SEC has provided guidance on the definition of “spouse” and “marriage” in the wake of United States v Windsor.  That case held Section 3 of the Defense of Marriage Act was unconstitutional.

As a result  the SEC will read the terms “spouse” and “marriage,” where they appear in the federal securities statutes administered by the Commission, the rules and regulations promulgated thereunder, releases, orders, and any guidance issued by the staff or the Commission, to include, respectively:

• an individual married to a person of the same sex if the couple is lawfully married under state law, regardless of the individual’s domicile, and
• such a marriage between individuals of the same sex.