News & Analysis as of September 20, 2024

Same-Sex Marriage › Gift-Tax Exemption

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Same-sex marriage refers to marriage between two individuals of the same sex. Historically, such marriages have not been legally recognized. However, there has been a growing trend to expand marriage rights to same-sex couples. The United States Supreme Court addressed aspects of this issue in Windsor v. United States and Hollingsworth v. Perry. less -

State and Federal Tax Law Developments Affect Same-Sex Couples and MA Residents with Out-of-State Real Estate

Goodwin on 3/2/2017

Recent changes in state and federal tax laws impact same-sex couples and any Massachusetts residents who own real estate in another state. Clients who may be affected by these changes should act soon to protect the...more

IRS Allows Same-Sex Spouses to Recover Certain Transfer Tax Exemptions

Williams Mullen on 1/25/2017

The Internal Revenue Service recently released IRS Notice 2017-15 to provide special procedures for spouses in a same-sex marriage, or the executor of a same-sex spouse, to recalculate their gift and estate tax applicable...more

Implications of the Supreme Court’s Windsor Decision on Estate Planning for Same-sex Couples

Patterson Belknap Webb & Tyler LLP on 7/30/2013

On June 26, 2013, the Supreme Court, in its decision in United States v. Windsor, overturned Section 3 of the Federal Defense of Marriage Act (“DOMA”). The Court ruled that the Federal government could not deny tax and other...more

Landmark US Supreme Court Decision May Extend US Tax Benefits to UK Civil Partners

Butler Snow LLP on 6/29/2013

On Wednesday, 26 June 2013, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act (“DOMA”), which limits the definition of “marriage” to “a legal union between one man and one woman as husband and wife” and...more

Tax Issues for Same-Sex and Non-Traditional Couples

Baker Donelson on 3/8/2013

Tax issues are among the many legal challenges same-sex and non-traditional couples face. Currently the Defense of Marriage Act of 1996 (DOMA) requires that under federal law marriage is between a man and a woman. Our federal...more

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