Tax Law › Civil Rights › Wills, Trusts, & Estate Planning

The Estate Tax Consequences of the Defense of Marriage Act for Same-Sex Couples

As of January 1, 2013, the Civil Marriage Protection Act legalized same-sex marriage in the State of Maryland. From the estate-planning perspective, the passage of this law clarified many points that had been problematic for...more

Windsor Upheld

Earlier this year, I discussed the Windsor case wherein a federal district court struck down Section 3 of the Defense of Marriage Act (DOMA), and allowed a marital deduction in the estate of a deceased same-sex spouse for...more

Federal Estate Tax Equality for Same-Sex Couples

On June 6, 2012, in Windsor v. United States, U.S. District Judge Barbara Jones in the Southern District of New York granted summary judgment to Edith Windsor and created a precedent that is likely to positively affect...more

Estate Tax Marital Deduction Allowed For Same-Sex Couple

EXECUTIVE SUMMARY: The U.S. District Court for the Southern District of New York has ruled that same-sex couples can take advantage of the estate tax marital deduction provisions of the Internal Revenue Code. This ruling has...more

In The Matter Of The Trusts To Be Established In The Matter Of The Estate Of Margaret A. Flood

Order

On July 10, 2009, Judge Patricia Del Bueno Cleary, a Superior Court Judge in Monmouth County, NJ, entered an Order authorizing the Administrator of an intestate estate to establish two Supplemental Benefits Trusts within an...more

In re Keri

Petition For Certification On Behalf Of Petitioner, Richard Keri

This is the brief we filed in support of a petition for certification to the New Jersey Supreme Court in the In re Keri case. The case was accepted by the Supreme Court and the Court ultimately ruled in our favor, ruling, for...more