News & Analysis as of

Treasury And IRS Provide Guidance For Same-Sex Married Couples - What Same-Sex Couples Need To Know

The IRS and the U.S. Department of the Treasury announced on August 29, 2013, that same-sex couples who validly enter into a marriage in a jurisdiction whose laws authorize the marriage of two individuals of the same sex will...more

Federal Tax Treatment of Married Same-Sex Couples

On August 29, 2013, the Internal Revenue Service ruled that married same-sex couples will be treated the same as married heterosexual couples for all federal tax purposes, including income and gift and estate taxes. Revenue...more

High Net Worth Family Tax Report, Vol. 8. No. 3 -- September 2013

Supreme Court Holds Defense of Marriage Act Unconstitutional - On June 27, 2013, in a landmark ruling, the United States Supreme Court held that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional. The...more

Legal same-sex marriages to be recognized for federal tax purposes

A new federal policy will allow legally married same-sex couples to get the same federal tax benefits as married heterosexual couples. The policy applies even if the same-sex couple lives in a state that does not recognize...more

Treasury and IRS Issue Guidance on DOMA—Many, but Not All, Questions Are Answered

On August 29, 2013, the Treasury Department ("Treasury") and Internal Revenue Service ("IRS") jointly issued guidance in Revenue Ruling 2013-17, 2013-38 IRB, and two accompanying sets of Frequently Asked Questions (together,...more

Monthly Benefits Update - August 2013

Defense of Marriage Act - IRS Issues Guidance Recognizing Same-Sex Marriage for Federal Tax Purposes: In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor, which struck down the Defense of Marriage...more

Department Of Treasury And Internal Revenue Service Announce They Will Recognize Legal Same-Sex Marriages For Federal Tax Purposes...

In June 2013, the US Supreme Court in Windsor v. U.S., ruled as unconstitutional the portion of the federal Defense of Marriage Act (“DOMA”) which provided that for federal law purposes, a marriage meant an opposite-sex...more

Same-Sex Marriages Recognized for Federal Tax Purposes

New ruling will apply even if the same-sex couple resides in a jurisdiction that does not otherwise recognize same-sex marriages. On August 29, the U.S. Department of the Treasury and the Internal Revenue Service (IRS)...more

DOMA Update: IRS Releases Much-Anticipated Guidance Related To Same-Sex Spouses

On August 29, 2013, the Internal Revenue Service (IRS) released guidance regarding the federal tax treatment of same-sex spouses. In Revenue Ruling 2013-17, the IRS clarified that it will consider a same-sex couple to be...more

Treasury and IRS Recognize Same-Sex Marriage for All Federal Tax Purposes

On August 29, 2013, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17, declaring that same-sex couples legally married in a jurisdiction that recognizes same-sex marriage...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

IRS and Treasury Department Have Ruled: Same-Gender Spouses to be Treated Equally with Opposite-Gender Spouses for Tax Purposes

The IRS has issued much-anticipated guidance on the implication of the Supreme Court's decision in Windsor, declaring parts of the Defense of Marriage Act unconstitutional. In Revenue Ruling 2013-17 (Ruling), the IRS stated...more

IRS Will Recognize All Marriages of Same-Sex Couples if Valid Where Performed

On June 26, the US Supreme Court required the federal government to recognize marriages between two individuals of the same sex if the marriage is recognized by the state in which the couple lives. On August 29, in applying...more

Focus on Guidance on the Implications of the Windsor Decision Recognizing

It has been two months since the release of the U.S. Supreme Court's Windsor decision recognizing same-sex marriage and the guidance on implementing this decision is just beginning....more

IRS Guidance Addresses Federal Tax Impact for Employers in Light of Supreme Court Ruling in U.S. v. Windsor

In Revenue Ruling 2013-17, the Internal Revenue Service (the "Service") addressed for the first time the impact of United States v. Windsor, the Supreme Court decision which held that section 3 of the Defense of Marriage Act...more

Treasury and IRS Adopt “State of Celebration” Rule for Same-Sex Marriages—Implications for Employee Benefit Plans

The U.S. Department of Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued guidance treating a same-sex couple as “married” for all Federal tax purposes as long as the couple was legally married in a state...more

Treasury Department & IRS Issue DOMA Guidance —Adopt a “State of Celebration” Approach

In Internal Revenue Service (IRS) Revenue Ruling 2013-17, the U.S. Department of the Treasury and the IRS on August 29, 2013, ruled that legally married same-sex couples will be treated as married for federal tax purposes. ...more

A Marriage Made in Washington: Treasury and IRS Recognize Same-Sex Marriages for Tax Purposes

On August 29, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS), following the U.S. Supreme Court’s decision in United States v. Windsor, jointly announced the issuance of Revenue Ruling...more

The Department of Treasury and IRS Recognize All Legal Same-Sex Marriages

On August 29, 2013, the U.S. Department of Treasury and Internal Revenue Service (“IRS”) issued Revenue Ruling 2013-17 providing that legally married same-sex couples will be treated as married for Federal tax purposes....more

The Supreme Court's DOMA Decision Raises More Questions Than It Answers

With the Supreme Court's decision on the constitutionality of part of the Defense of Marriage Act, P.L. 104-199 (DOMA), Edith Windsor, the plaintiff, joins the likes of Beulah Crane (Crane, 331 U.S 1 (1947)), Mary Archer...more

Health Care Reform Employer Mandate Delayed; DOMA Struck Down - What Now For Employers?

Health Care Reform Employer Mandate and Reporting Provisions Delayed until 2015 - The U.S. Department of the Treasury unexpectedly announced on July 2, 2013 the delay of the employer shared responsibility ‘pay or play’...more

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