C. Jones Perry

C. Jones Perry

Shearman & Sterling LLP

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New York Adopts Major Changes to Estate and Trust Taxation

On April 1, 2014, New York State enacted a new budget (the “Budget Legislation”), which includes legislation that makes significant changes to New York tax law. Included in the Budget Legislation are reforms that will more...more

5/2/2014 - Estate Planning Estate Tax State Taxes Tax Reform

The End of DOMA: Federal Tax and Benefits Implications

The US Supreme Court’s recent ruling in United States v. Windsor (“Windsor”) struck down key portions of the federal Defense of Marriage Act (“DOMA”) as unconstitutional. This decision will allow many same-sex spouses to...more

7/11/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits ERISA Estate Tax Healthcare IRS Marriage Retirement Plan Same-Sex Marriage US v Windsor

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