Thomas Aldous, Jr.

Thomas Aldous, Jr.

Williams Mullen

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Simplified IRS Relief for Same-Sex Couples and Others

On January 27, 2014, the Internal Revenue Service announced in Revenue Procedure 2014-18 a simplified procedure for certain estates to make a late portability election under section 2010(c)(5)(A) of the Internal Revenue Code....more

1/30/2014 - Death Benefits Estate Planning Estate Tax IRS Marriage Same-Sex Marriage Tax Benefits

Fourth Circuit Court of Appeals Holds that Required Records Exception Trumps Fifth Amendment

On December 13, 2013, the Fourth Circuit Court of Appeals in United States v. Under Seal, 2013 U.S. App. LEXIS 24785 (4th Cir. Va. Dec. 13, 2013), held that the required records doctrine applies when the government subpoenas...more

12/18/2013 - Banks Fifth Amendment Foreign Banks Required Records Exception Self-Incrimination Subpoenas

Virginia Department of Taxation Will Not Recognize Joint Returns for Same-Sex Couples After Windsor

The Virginia Department of Taxation recently announced that same-sex couples married in another state must file separate Virginia income tax returns even though they file a federal return as a married couple....more

12/3/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits US v Windsor

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