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Same-Sex Spouse Is Entitled To Death Benefits Under ERISA-Qualified Plan

Following on the heels of the Supreme Court’s decision in U.S. v. Windsor, a federal district court in Pennsylvania recently held that the same-sex spouse of a deceased employee is entitled to receive death benefits under the...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

Stegeman v Lillig

Appellant's Brief

After three and a half years to file an Appeal, a disabled, pro se litigant, filed the instant Brief. Since the matter had to do with fraud upon the court by officers of the court to obtain rulings in their favors, we really...more

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