PHILADELPHIA - The U.S. Supreme Court's ruling declaring Section 3 of the Defense of Marriage Act (DOMA) unconstitutional requires recognition of a valid Canadian same-sex marriage for purposes of determining the proper distribution of survivor benefits under a profit-sharing plan that is governed by the Employee Retirement Income Security Act, a federal judge in Pennsylvania ruled July 29 (Cozen O'Connor, P.C. v. Jennifer J. Tobits, et al., No. 11-00045, E.D. Pa.; 2013 U.S. Dist. LEXIS 105507).