Lawrence, 539 U.S. at 574 (quotation marks and citation omitted). Accordingly, this case does not implicate any fundamental right, and Plaintiffs correctly rest their case on the rational basis review, which compels that the constitutionality of Section 3 of DOMA and I.R.C. § 7702B(f) be upheld. CONCLUSION For the foregoing reasons and the reasons set forth in federal defendants’ opening brief, this Court should grant federal defendants’ motion to dismiss.

In enacting and amending section 7702B, Congress adopted by reference portions of the Model Act promulgated by the National Association of Insurance Commissioners as a minimum floor of protection for consumers, see 26 U.S.C. §§ 7702B(g), 4980C(c), but acknowledged the continued force of state law requirements. See 26 U.S.C. §§ 7702B(g)(5) (“For coordination of the requirements of this subsection with State requirements, see section 4980C(f)”), 4980C(f) (“If a State imposes any requirement which is more stringent than the analogous requirement imposed by this section or section 7702B(g), the requirement imposed by this section or section 7702B(g) shall be treated as met if the more stringent State requirement is met.”).

B. The Challenged Classification Is Not Neutral. Plaintiffs challenge 26 U.S.C. § 7702B(f) as applied to their family and others similarly situated – that is, same-sex couples in registered domestic partnerships recognized by the State of 10 The state defended its anti-miscegenation law arguing that it equally prohibited “both the white and Negro participants in an interracial marriage.” Loving, 388 U.S. at 8.

Section 7702B(f)(2) provides that coverage under a qualified state long term care plan may be provided only to current or former state employees, their spouses, and “individuals bearing a relationship to such employees or spouses which is described in any of subparagraphs (A) through (G) of section 152(d)(2).” 26 U.S.C. § 7702B(f)(2)(C)(iii). Those subparagraphs – plus subparagraph (H) – define the term “qualifying relative” for purposes of determining who may be a taxpayer’s “dependent” for dependent exemptions under 26 U.S.C. § 151.