Civil Rights Wills, Trusts, & Estate Planning

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IRS Proposed Regs Redefine the Terms “Husband” and “Wife”

The Supreme Court has recently struck down state bans on same-sex marriage as unconstitutional in Obergefell v. Hodges, 576 US ___ (2015), after previously striking down the federal exclusion of same-sex couples from...more

Treasury and the IRS Issue Proposed Regulations Implementing Supreme Court Same-Sex Marriage Ruling

In recent guidance, the Department of Treasury and the IRS issued proposed rules that clarify under the Internal Revenue Code (Code) that the terms “spouse” and “husband” and “wife” refer to individuals who are lawfully...more

Estate Planning for Same-Sex Couples After Obergefell

Many areas of the law are left unanswered by Supreme Court's decision in Obergefell , but the fundamental question of whether same-sex individuals can marry has now been answered. There have traditionally been many obstacles...more

Some Tax Implications of Same Sex Marriage

By now, the U.S. Supreme Court’s decision in Obergefell v. Hodges holding that the Fourteenth Amendment requires all states to license a marriage between two people of the same sex has been widely reported upon, including in...more

U.S. Supreme Court Strikes Down State Laws Banning Same-Sex Marriage - Same-Sex Couples Should Review Their Estate Planning...

The recent U.S. Supreme Court decision in Obergefell v. Hodges, 135 S.Ct. 1039 (June 26, 2015),answered definitively the lingering questions following the Court’s decision last year in Windsor about whether states could...more

A Nationwide Right: Same-Sex Marriage Legalized in a Monumental Decision and its Impact on Estate Planning

June 26, 2015. A date that will undoubtedly be added to our history books and remembered for generations. This is because on this day, the Supreme Court of the United States guaranteed the right to same-sex marriage...more

U.S. Supreme Court Holds Same-Sex Marriage To Be a Fundamental Right

The United States Supreme Court issued its opinion in Obergefell v. Hodges, 576 U.S. ___ (2015) on June 26, 2015. In a 5-4 decision, the Supreme Court held that the Fourteenth Amendment requires a State to license a marriage...more

Moving Toward True Marriage Equality

With the recent decision of the U.S. Supreme Court, same-sex couples now have the freedom to marry, and divorce, throughout the Country. There is finally marriage equality. Certainly, being able to marry is important...more

Supreme Court Approves Same-Sex Marriage: Tax and Legal Implications for Same-Sex Spouses

On June 26, 2015, the Supreme Court handed down its decision in the landmark case of Obergefell v. Hodges. The Court held that the Fourteenth Amendment to the United States Constitution requires all states to license a...more

Deceased Employee's ADA Claim Becomes Property of Estate

What happens when a plaintiff pursuing a disability discrimination claim under the Americans with Disabilities Act dies during administrative or judicial review? Are the claims of such a personal nature that they expire along...more

Same-Sex Marriages Recognized for Inheritance and Realty Transfer Tax Purposes

In Inheritance Tax Bulletin 2015-01 and Realty Transfer Tax Bulletin 2015-01, issued on February 25, 2015, the PA Department of Revenue announced its policy concerning same-sex marriages and the impact of the May 20, 2014...more

Titling Property & Same-Sex Couples in Kentucky

With the U.S. Supreme Court poised to hear the case that could decide the fate of same-sex marriage bans once and for all, legal ground in that area is now uncertain territory. Currently, however, Kentucky does not recognize...more

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

Florida Becomes the 36th State to Allow Same-Sex Marriage

On August 21st, 2014, U.S. District Court Judge, Robert L. Hinkle, in the case of Brenner v. Scott, ruled that Florida’s constitutional and statutory bans on same-sex marriage were unconstitutional. Same-sex couples were...more

The ERISA Litigation Newsletter

Editor's Overview - This month's newsletter focuses on repayment of pension plan overpayments. Our issue discusses pension plan overpayments to participants, a plan administrator's duties to seek repayment, corrections...more

If You Die Intestate (Without A Last Will And Testament), Will Your Same-Sex Spouse Be Considered A “Spouse” For Purposes Of...

Yes. One of the effects of the Whitewood decision is that same-sex spouses are considered a “spouse” for purposes of Pennsylvania’s intestate succession process. A person domiciled in Pennsylvania who dies without a will is...more

Designating Your Same-Sex Spouse as the Sole Beneficiary in Your Will

Estate planning can be a very stressful time for all married couples, especially when children and other relatives need to be considered. However, under normal circumstances, one need not be overly concerned with the...more

Lift of Prohibition on Same-Sex Marriages in Pennsylvania Provides New Estate Planning Opportunities

On May 20, 2014, in the case of Whitewood v. Wolf, Judge John E. Jones III of the U.S. District Court for the Middle District of Pennsylvania struck down Pennsylvania’s ban on same-sex marriages. Like many of the rulings...more

Religious Institutions Update - April 2014

Does a closely held for-profit corporation have a constitutionally or statutorily protected right to exercise religion under the Free Exercise Clause or the Religious Freedom Restoration Act of 1993 (RFRA)? The U.S. Supreme...more

Script Newsletter: March 2014

In this issue: - A Look Behind the OIG’s Work Plan - Do You Need an Estate Plan? - Same-Gender Marriage Implications for Employee Benefit Plans - New Child Abuse Reporting Law Gets Tough -...more

2014 Tax Update Letter

Dear Clients and Colleagues, This letter is an update on the most recent gift and estate tax developments, including new provisions applicable to same-sex couples, and presents our current thinking regarding wealth...more

Equal Tax Treatment for Same-Sex Couples in the Wake of Recent Supreme Court Ruling and IRS Guidance

Same-sex marriages now are being recognized under federal tax law for the first time. In June 2013, the Supreme Court released its decision in United States v. Windsor, 530 U.S. 12 (2013), declaring Section 3 of the federal...more

"The Estate Planner" – November/December 2013

In this issue: - Estate Planning In Divorce: Don’t Put It Off - Prepare Your Estate Plan For Postmortem Flexibility - The U.S. Supreme Court DOMA Ruling - How It Affects Estate Planning for Same-Sex...more

Federal Tax Law Changes and Opportunities for Same-Sex Married Couples

What you need to know: As the result of the Supreme Court’s recent decision in United States v. Windsor and a subsequent ruling by the IRS, same-sex couples who are legally married in a jurisdiction that recognizes...more

All Federal Benefits Apply To Same-Sex Marriages

Recently, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act (DOMA), which, for federal purposes, defined marriage as between one man and one woman. United States v. Windsor, 570 U.S. ____...more

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