The U.S. Supreme Court’s highly anticipated decision in Obergefell v. Hodges recognized federal constitutional protection for same-sex marriage.1 Although on its face the case addressed only whether states must issue marriage licenses to same-sex couples and recognize marriages legally formed in other states, Obergefell has implicated a number of other legal rights, particularly those related to religious exercise and civil rights. Some religious doctrines include objections to same-sex marriage, leading to questions about the extent to which individuals, businesses, or religious institutions that share such objections must recognize or accommodate couples in same-sex marriages. Because federal law includes both constitutional and statutory protections for religious beliefs that may involve such conflicts, the manner in which these protections may intersect with constitutional protection of same-sex marriage can become complicated. This book analyzes a range of legal issues for which Obergefell has implications. Moreover, this book addresses eligibility for Social Security spousal benefits for individuals in a same-sex marriage; addresses a number of frequently asked questions regarding the eligibility of same-sex couples for Social Security benefits and the interpretation of state marriage laws; provides an overview of the federal tax treatment of same-sex married couples, with a focus on the federal income tax; and provides background on, and analysis of, significant legal issues raised by the Supreme Court’s decision in Obergefell.