This week's historic Supreme Court ruling could be a wind-fall
for gays married and living in at least 13 states and the
District of Columbia.  That accounts for about two thirds of gay
marriages in this country. For the rest, things are not so
clear.  The high court's decision to lift bans on Federal same-
sex benefits will have repercussions throughout this country and
will send corporations scrambling to reassess everything from
withholding taxes to fringe benefits.  For those living in the
13 "Free" states where gay marriage has been legalized, they
will immediately gain access to more than 1,000 federal
benefits, including social security and tax law changes. The
income tax benefits for "married, filing jointly" will be
beneficial, especially for couples with very different income
levels. However, wealthier couples will probably pay more in
taxes. That will be a small price to pay for many of the 114,100
same-sex couples living together nationally. Other economic
benefits, in my opinion, will outweigh the