News & Analysis as of September 20, 2024

Same-Sex Marriage › Tax Exemptions

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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 -

Annual Estate Planning Newsletter: Part Four

Blank Rome LLP on 2/24/2016

Action Item: This is the fourth installment of our Annual Estate Planning Newsletter, and focuses on matters of interest to married couples. We urge you to review this installment to ensure that your 2016 estate and tax...more

Religious Institutions Update: January 2016

Holland & Knight LLP on 2/1/2016

Timely Topics - The Internal Revenue Service (IRS) issued on Dec. 17, 2015, a memorandum instructing its examiners not to conduct employment tax audits of churches without getting in touch with a high-ranking Treasury...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

RLUIPA Round-UP

Robinson+Cole RLUIPA Defense on 8/24/2015

We’ve been monitoring news items involving local government, religion, and land use that may be of interest to our readers. Below is what has caught our attention. Livingston Daily reports that Genoa Charter Township...more

Religious Institutions: August 2015

Holland & Knight LLP on 8/7/2015

The decision by the United States Supreme Court on same-sex marriage has been greeted with praise and disdain by different corners of the country. The faith-based community has been especially outspoken. This is not...more

MoFo New York Tax Insights - Volume 4, Issue 10 - October 2013

Morrison & Foerster LLP on 10/3/2013

In This Issue: Despite Incorrect Advice from NYS Tax Department, Conference Request Held to Be Untimely; Corporate Officer Liable for Sales Tax Despite Creditor’s “Sweep Arrangement” with Corporation; Charter Yacht Not...more

Supreme Court DOMA Decision—Part I: Fringe Benefits and Other Tax Implications

Ogletree, Deakins, Nash, Smoak & Stewart,... on 7/24/2013

On June 26, 2013, the Supreme Court of the United States issued its highly anticipated decision in United States v. Windsor, ruling that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional....more

Supreme Court Finds DOMA to Be Unconstitutional -- Impact on Employers Explained

Foley Hoag LLP on 7/5/2013

On June 26, 2013, a majority of the Supreme Court held in United States v. Windsor that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage for purposes of federal law as the union of a man and a woman, is...more

A long engagement: Married same-sex couples finally receive post-DOMA access to federal tax and estate planning benefits

Saul Ewing Arnstein & Lehr LLP on 7/1/2013

The U.S. Supreme Court’s ruling in United States v. Windsor will forever change many facets of the lives of same-sex couples....more

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Same-Sex Marriage › Tax Exemptions

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