Edward F. "Ed" Koren

Edward F. "Ed" Koren

Holland & Knight LLP

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Revenue Ruling Confirms that IRS Will Recognize Same-Sex Marriages, But Not Civil Unions or Registered Domestic Partnerships

The recent U.S. Supreme Court decision inUnited States v. Windsor overturning Section 3 of the Defense of Marriage Act (DOMA) raised several questions regarding the federal tax treatment of same-sex couples. (See Holland &...more

9/10/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

United States v. Windsor: A New Direction in Planning for Same-Sex Couples

On June 26, 2013, the U.S. Supreme Court in United States v. Windsor1 overturned Section 3 of the Defense of Marriage Act ("DOMA"), which had defined marriage as a union between a man and a woman.2 As a result, married...more

7/10/2013 - Civil Unions Divorce DOMA Domestic Partnership Estate Planning Gift Tax Healthcare Income Taxes Marriage Prenuptial Agreements Same-Sex Marriage SCOTUS US v Windsor

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