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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

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

Wealth Management Update - September 2013

The September §7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0%, which is the same as the August rate and an increase from July's rate of 1.2%. The applicable federal rate ("AFR")...more

The Post-DOMA World Relating to ERISA-Governed Employee Benefit Plans

As a result of the U.S. Supreme Court’s decision in United States v. Windsor, 133 S. Ct. 2675 (2013), in which the Court held that Section 3 of the federal Defense of Marriage Act (“DOMA”) was unconstitutional, same-sex...more

Legal same-sex marriages to be recognized for federal tax purposes

A new federal policy will allow legally married same-sex couples to get the same federal tax benefits as married heterosexual couples. The policy applies even if the same-sex couple lives in a state that does not recognize...more

Estate Planning Opportunities Arising from Recent Revenue Ruling Concerning Marriages of Same-Sex Couples

Revenue Ruling 2013-17 - On August 29, 2013, the US Department of the Treasury (“Treasury”) and the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17 (the “Ruling”) holding that, for purposes of...more

Supreme Court’s Windsor Decision May Create Opportunities for Tax Savings

The Supreme Court’s recent Windsor decision, overturning a section of the Defense of Marriage Act, may allow significant tax savings for certain married same-sex couples. In light of the decision, married same-sex couples,...more

The Impact of the Supreme Court’s Windsor Decision — Death Benefit Goes to Spouse in Same Sex Marriage

See how the Supreme Court’s June 26, 2013 United States v. Windsor decision, which concluded the Defense of Marriage Act unconstitutionally restricted spousal benefits to members of the opposite sex, affects ERISA beneficiary...more

Federal Income Tax Implications of Supreme Court Decision United States v. Windsor

The U. S. Supreme Court’s decision in United States v. Windsor, 570 U.S. ___ (2013) implicates important changes to the interpretation and administration of federal tax laws (including, income, gift and estate taxes). On June...more

The Supreme Court Said We're Married … Now What?

We recently sent an E-Alert on what the recent Supreme Court same-sex marriage decisions mean for employers, but what do those decisions mean for the couples themselves in terms of employer and tax benefits?...more

The Fatherless Child: The Law Struggles to Catch Up to Reproductive Technology

The Fatherless Child: The Law Struggles to Catch Up to Reproductive Technology by James F. McDonough, Jr. on August 6, 2013 The Court of Appeals for the Third Circuit filed a decision in Capato v. Commissioner Social...more

Federal District Court Awards Pension Benefit to Same-Sex Spouse

The U.S. District Court for the Eastern District of Pennsylvania has ordered a profit sharing plan to pay death benefits to the same-sex spouse of a deceased employee....more

Same-Sex Marriage Cases—Planning Opportunities and Pitfalls

The Supreme Court of the United States recently held that the federal government must recognize same-sex marriages that are valid under state law, and effectively reinstated same-sex marriage in the state of California. ...more

Revisiting Estate Planning Post-DOMA

The Supreme Court issued decisions in two landmark cases involving same-sex marriage on June 26, 2013. In United States v. Windsor, the Court held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, which...more

Federal Tax Benefits Expanded to Certain Same-Sex Couples by U.S. Supreme Court

With the U.S. Supreme Court’s landmark ruling in United States v. Windsor on June 26, 2013, same–sex couples legally married in a state that recognizes same-sex marriage, and who reside in such a state, are now governed by...more

Supreme Court’s Message From DOMA Ruling: Get Married!

In the wake of the Supreme Court’s recent decision in United States v. Windsor, you may have been wondering, what are all those “federal benefits now afforded to same-sex couples” that I keep hearing about? Well, one huge...more

2013 Employer Checklist for Benefits Planning: Post Windsor and Latest Health Reforms

The following is a short checklist of issues that Massachusetts and other employers need to address as the laws relating to retirement, medical and other employee benefits have changed. The details regarding the application...more

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

“Why Don’t you Marry the Girl?”: How the 1909 Copyright Act Helped Bring Down DOMA

When Tin Pan Alley composer B.G. “Buddy” DeSylva co-composed such 1920’s hits as California Here I Come, Sonny Boy and If You Knew Susie (and lesser-known works such as Why Don’t You Marry the Girl?) he may have understood...more

U.S. Supreme Court holds Defense of Marriage Act Unconstitutional

The U.S. Supreme Court decided United States v. Windsor, No. 12 -307 on June 26 2013, holding section 3 of the Federal Defense of Marriage Act (DOMA) unconstitutional as it applies to valid marriages between same sex couples...more

Implications Of Same-Sex Marriage Decisions By U.S. Supreme Court For Employer-Sponsored Health And Welfare Benefit Plans

Two controversial cases involving same-sex marriage were decided on June 26, 2013 by the United States Supreme Court. ...more

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

United States v. Windsor: Tax Issues

Although the decision of the United States Supreme Court in United States v. Windsor invalidating much of the Defense of Marriage Act (DOMA) affects at most approximately 20% of the population of the United States, it has...more

Personal Planning Strategies - July 2013

On June 26, 2013, the United States Supreme Court issued its decisions in Windsor v. United States and Hollingsworth, et. al. v. Perry et. al., thus ending a four year "fast-track" judicial expedition of the validity of the...more

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