Chad Makuch

Chad Makuch

BakerHostetler

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Same-Sex Spouses Authorized to Recalculate Transfer Tax Treatment of Prior Gifts and Bequests

The IRS recently issued Notice 2017-15 to provide same-sex spouses relief to recalculate the federal estate, gift and generation-skipping transfer (GST) tax treatment of gifts and bequests made before the Defense of Marriage...more

1/23/2017 - DOMA Generation-Skipping Transfer IRS Same-Sex Marriage Transfer Taxes

IRS Regulations Clarify Definition of Spouse for Federal Tax Purposes in Light of Obergefell v. Hodges

The IRS has issued final regulations clarifying the definitions of “spouse,” “husband,” “wife,” and “husband and wife” for federal tax purposes. The final regulations now define “spouse,” “husband” and “wife” as any...more

10/19/2016 - Equal Protection Estate Planning Fourteenth Amendment IRS Obergefell v. Hodges Same-Sex Marriage

U.S. Supreme Court Agrees to Hear Cases Regarding the Constitutionality of Same-Sex Marriage Bans

The U.S. Supreme Court has agreed to hear four cases from Ohio, Michigan, Kentucky, and Tennessee, respectively, regarding the constitutionality of same-sex marriage bans by the states. ...more

1/27/2015 - Same-Sex Marriage SCOTUS

U.S. Supreme Court Now Likely to Rule on Constitutionality of Same-Sex Marriage Bans

To date, the U.S. Supreme Court has declined to rule on the constitutionality of state laws banning same-sex marriage. Even in the U.S. Supreme Court’s landmark decision in U.S. v. Windsor, the U.S. Supreme Court left to the...more

12/3/2014 - Appeals Same-Sex Marriage SCOTUS US v Windsor

U.S. Supreme Court Rules DOMA Unconstitutional in Estate Tax Case

The Supreme Court has held that the Defense of Marriage Act (“DOMA”) is unconstitutional. DOMA defined “marriage” and “spouse” to the exclusion of same-sex partners for purposes of federal law....more

6/27/2013 - Discrimination DOMA Due Process Equal Protection Estate Tax Gift Tax Same-Sex Marriage SCOTUS Sexual Orientation Discrimination US v Windsor

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