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Same-Sex Marriage › Tax Benefits › Estate Planning

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... more +
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 -
Williams Mullen

Simplified IRS Relief for Same-Sex Couples and Others

Williams Mullen on

On January 27, 2014, the Internal Revenue Service announced in Revenue Procedure 2014-18 a simplified procedure for certain estates to make a late portability election under section 2010(c)(5)(A) of the Internal Revenue Code....more

Katten Muchin Rosenman LLP

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

Katten Muchin Rosenman LLP on

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

Winthrop & Weinstine, P.A.

Minnesota's Marriage Equality Act: What You Need to Know

Winthrop & Weinstine, P.A. on

On May 14, 2013, Governor Dayton signed into law legislation revising the definition of "marriage" in Minnesota to include same-sex marriage. The law becomes effective August 1, 2013....more

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