Cynthia Worthen

Cynthia Worthen

Pierce Atwood LLP

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DOMA Undone

Signed into law in 1996, the Defense of Marriage Act, known as DOMA, defined “marriage” for purposes of federal law as a union between one man and one woman as husband and wife, and “spouse” as a person of the opposite sex....more

7/4/2013 - DOMA Due Process Equal Protection Estate Planning Estate Tax Gift Tax Hollingsworth v Perry Income Taxes Joint Tax Returns Proposition 8 Retirement Plan Same-Sex Marriage Standing US v Windsor

Fiscal Cliff Averted: Estate, Gift And GST Tax Changes

The country was heading for a “fiscal cliff” as the Bush-era tax cuts were scheduled to expire on January 1, 2013. But the U.S. Senate and House of Representatives voted in the final hours to make those tax cuts permanent...more

1/5/2013 - American Taxpayer Relief Act Estate Tax Family Limited Partnerships Fiscal Cliff Generation-Skipping Transfer Gift-Tax Exemption Grantor Retained Annuity Trust

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