News & Analysis as of

US v Windsor Defense of Marriage Act Estate Tax

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

by McGuireWoods LLP on

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

Equal Tax Treatment for Same-Sex Couples in the Wake of Recent Supreme Court Ruling and IRS Guidance

Same-sex marriages now are being recognized under federal tax law for the first time. In June 2013, the Supreme Court released its decision in United States v. Windsor, 530 U.S. 12 (2013), declaring Section 3 of the federal...more

Marriage and Taxes in 2013

by McNees Wallace & Nurick LLC on

Two significant events in 2013 underscored the nexus of marriage and taxes that make it possible for many couples to radically simplify their estate planning. ...more

2013 Year-End Estate Planning Advisory

by Katten Muchin Rosenman LLP on

In this issue - - Federal Estate, GST and Gift Tax Rates - Annual Gift Tax Exclusion - Federal Income Tax Rates - President’s Budget Proposal for Fiscal Year 2014 - Important Planning...more

Insight on Estate Planning - October/November 2013: Estate planning for same-sex spouses: What the Supreme Court’s DOMA ruling...

In June, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act, which restricted the definition of “marriage” to a legal union between a man and a woman. Same-sex married couples are now...more

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

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

Supreme Court’s Windsor Decision May Create Opportunities for Tax Savings

by Goodwin on

The Supreme Court’s recent Windsor decision, overturning a section of the Defense of Marriage Act, may allow significant tax savings for certain married same-sex couples. In light of the decision, married same-sex couples,...more

The Impact of the Supreme Court’s Windsor Decision — Death Benefit Goes to Spouse in Same Sex Marriage

See how the Supreme Court’s June 26, 2013 United States v. Windsor decision, which concluded the Defense of Marriage Act unconstitutionally restricted spousal benefits to members of the opposite sex, affects ERISA beneficiary...more

Federal Income Tax Implications of Supreme Court Decision United States v. Windsor

The U. S. Supreme Court’s decision in United States v. Windsor, 570 U.S. ___ (2013) implicates important changes to the interpretation and administration of federal tax laws (including, income, gift and estate taxes). On June...more

Immigration Alert: July 2013

by Epstein Becker & Green on

I. SCOTUS Holds DOMA Unconstitutional - On June 26, 2013, the Supreme Court of the United States ("SCOTUS") held that Section 3 of the Defense of Marriage Act ("DOMA") was unconstitutional. United States v. Windsor,...more

Q&A on Employee Benefits After the Supreme Court’s Ruling that DOMA is Unconstitutional

by Stoel Rives LLP on

The US Supreme Court has ruled that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage for federal law purposes to mean opposite-sex marriage, is unconstitutional (United States v. Windsor, 2013 WL...more

Revisiting Estate Planning Post-DOMA

The Supreme Court issued decisions in two landmark cases involving same-sex marriage on June 26, 2013. In United States v. Windsor, the Court held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, which...more

Federal Tax Benefits Expanded to Certain Same-Sex Couples by U.S. Supreme Court

by Davis Wright Tremaine LLP on

With the U.S. Supreme Court’s landmark ruling in United States v. Windsor on June 26, 2013, same–sex couples legally married in a state that recognizes same-sex marriage, and who reside in such a state, are now governed by...more

The DOMA Decision – Employee Benefit Plans Bracing for Impact

by Reed Smith on

On June 26, 2013, the United States Supreme Court issued a landmark decision regarding same-sex marriage. While welcomed by proponents of marriage equality for same-sex couples, the decision left many unanswered questions...more

Supreme Court’s Message From DOMA Ruling: Get Married!

by Ervin Cohen & Jessup LLP on

In the wake of the Supreme Court’s recent decision in United States v. Windsor, you may have been wondering, what are all those “federal benefits now afforded to same-sex couples” that I keep hearing about? Well, one huge...more

What the Supreme Court's Defense Of Marriage Act Ruling Means For Employers

by Polsinelli on

On June 26, 2013, the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act ("DOMA"), which barred federal recognition of same-sex marriages. ...more

The End of DOMA: Federal Tax and Benefits Implications

by Shearman & Sterling LLP on

The US Supreme Court’s recent ruling in United States v. Windsor (“Windsor”) struck down key portions of the federal Defense of Marriage Act (“DOMA”) as unconstitutional. This decision will allow many same-sex spouses to...more

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

by Foley Hoag LLP on

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

Implications Of Same-Sex Marriage Decisions By U.S. Supreme Court For Employer-Sponsored Health And Welfare Benefit Plans

by Perkins Coie on

Two controversial cases involving same-sex marriage were decided on June 26, 2013 by the United States Supreme Court. ...more

DOMA Undone

by Pierce Atwood LLP on

Signed into law in 1996, the Defense of Marriage Act, known as DOMA, defined “marriage” for purposes of federal law as a union between one man and one woman as husband and wife, and “spouse” as a person of the opposite sex....more

United States v. Windsor: Tax Issues

by Burns & Levinson LLP on

Although the decision of the United States Supreme Court in United States v. Windsor invalidating much of the Defense of Marriage Act (DOMA) affects at most approximately 20% of the population of the United States, it has...more

Personal Planning Strategies - July 2013

by Proskauer Rose LLP on

On June 26, 2013, the United States Supreme Court issued its decisions in Windsor v. United States and Hollingsworth, et. al. v. Perry et. al., thus ending a four year "fast-track" judicial expedition of the validity of the...more

What the DOMA and Prop. 8 Decisions Mean for Employers - Last Week’s Decisions Will Impact Employer-Provided Benefits

by Best Best & Krieger LLP on

The U.S. Supreme Court ruled last week that the Defense of Marriage Act’s (DOMA) definition of marriage is unconstitutional. The Court's decision and the decisions allowing same-sex marriage to resume in California will have...more

Estate Planning Opportunities Arising from Recent Landmark Supreme Court Decisions Concerning Marriages of Same-Sex Couples

On June 26, 2013, the US Supreme Court (the “Supreme Court”) struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional in the case of United States v. Windsor (“Windsor”). In a related case, the...more

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

by Saul Ewing LLP on

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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