News & Analysis as of September 24, 2024

Estate Tax › Obergefell v. Hodges

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Estate taxes, also known as inheritance or death taxes, are taxes on an individual's right to transfer property at death.

Edith Windsor: Saying Farewell to a Brave Woman

Bowditch & Dewey on 9/15/2017

In law school, I wrote papers on the tax consequences of death and divorce for same-sex married couples. The conclusions I drew in those academic exercises included advising same-sex married couples to plan for tragedy well...more

2016 Estate and Gift Update

Tucker Arensberg, P.C. on 1/26/2016

The federal government imposes a gift tax for gifts made during one’s lifetime. Likewise, the estate tax is levied on transfers made at one’s death. ...more

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

Cole Schotz on 11/16/2015

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

Franczek P.C. on 10/29/2015

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

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

McGuireWoods LLP on 7/9/2015

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

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