Catherine Grevers Schmidt

Catherine Grevers Schmidt

Patterson Belknap Webb & Tyler LLP

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Implications of the Supreme Court’s Windsor Decision on Estate Planning for Same-sex Couples

On June 26, 2013, the Supreme Court, in its decision in United States v. Windsor, overturned Section 3 of the Federal Defense of Marriage Act (“DOMA”). The Court ruled that the Federal government could not deny tax and other...more

7/30/2013 - DOMA Estate Planning Gift-Tax Exemption Income Taxes Lifetime Limits Same-Sex Marriage US v Windsor

Estate Planning Implications of the Fiscal Cliff Deal

After a last-minute deal to avoid the fiscal cliff was passed by Congress on January 1, 2013, President Obama signed into law the new American Taxpayer Relief Act (“ATRA 2012”) on January 2, 2013. ATRA 2012 extends...more

1/15/2013 - American Taxpayer Relief Act Estate Planning Estate Tax Fiscal Cliff Generation-Skipping Transfer Gift-Tax Exemption Portability Sunset Provisions Tax Rates

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