Why? The Sequel

Two weeks ago Waldo wondered why US law has created different classes of equalliy, legally, married couples.

Now a remarkable arrya of American corporations are asking the Supreme Court the same thing:

Arguing that the federal Defense of Marriage Act imposes serious administrative and financial costs on their operations, some of the nation’s largest companies filed a supporting brief with the Supreme Court on Wednesday, urging it to overturn a section of the act that denies federal benefits and recognition to same-sex couples.

The brief drew 278 signers, including more than 200 companies — among them giants like Citigroup, Apple, Mars and Alcoa — as well as city governments, law firms and other groups. In statements on Wednesday, many declared their firm opposition to discrimination based on sexual orientation. But the “friend of the court” brief focused more on the burdens imposed by the 1996 law on companies that offer benefits to same-sex spouses.

The brief was one of many received by the court as it considered landmark cases on gay rights and marriage. With a wide swath of leading companies signing on, it is the latest sign of the rapid shift toward acceptance of same-sex marriage in the corporate world as well as in the country. Recent polls indicate that a majority of Americans now agrees that same-sex marriage should be legal. Nine states plus the District of Columbia have legalized gay marriage and three more states recognize gay marriages performed elsewhere..

In the brief, the signers said the federal law “puts us, as employers, to unnecessary cost and administrative complexity.” But the law also, the brief stated, “forces us to treat one class of our lawfully married employees differently than another, when our success depends upon the welfare and morale of all employees.”

For companies operating in the states where same-sex marriage is legal, the ban on federal benefits under the law has proved a headache. Contradictory marriage laws in different states have also complicated benefits and other programs of companies operating in multiple states.

Treating heterosexual and same-sex married employees differently under federal law, the brief said, imposed high administrative costs as companies maintained dual systems of tax withholding and payroll. It results in extra tax burdens for both companies and employees with health plans, and can affect payments including retirement, pension and life insurance as well as having a bad effect on morale.

“We feel it’s critical for the court to understand the burdens that this law imposes on both employers and employees,” said James Klein, president of the American Benefits Council in Washington, whose members include a broad cross-section of major employers. “DOMA is not just a piece of social legislation, but it also has very practical costs for the business community and the people they employ.”