The federal expansion will include 34 states where same-sex marriage isn’t legal, but the new federal benefits being extended to those states will apply only where the U.S. government has jurisdiction, Holder said.
For example, a same-sex couple legally married in Massachusetts can now have their federal bankruptcy proceeding recognized in Alabama, even though it doesn’t allow same-sex marriages. In the past, the U.S. government could challenge the couple’s joint bankruptcy because Alabama doesn’t recognize same-sex marriage.
Feds to expand legal benefits, services for same-sex marriages – CNN.com.