In Goodridge v. Department of Public Health, the Massachusetts Supreme Court ruled that same-sex couples had a constitutional right to marry. While the Court provided a grace period until May 17, 2004, for the Commonwealth to begin issuing marriage licenses, the decision immediately touched off a raucous political and cultural debate concerning the institution of marriage. But so far at least, little attention has been paid to the practical consequences of same-sex marriages as they affect employers who will need to be concerned with the treatment of same-sex couples under their employee benefit programs and workplace employment practices. This outline describes for employers and their advisors the likely impact of Goodridge.