US v Windsor Estate Tax Equal Protection

News & Analysis as of

In Windsor, Supreme Court Finds Federal Defense of Marriage Act Unconstitutional

By a 5-4 vote, the Supreme Court ruled yesterday that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional insofar as it purports to limit the terms "marriage" and "spouse" to opposite-gender couples...more

The Estate Planning Impact of the Supreme Court’s Ruling on DOMA

As discussed in a recent post, I anticipated that the Supreme Court’s ruling in the matter of United States v. Windsor would have a significant impact on estate planning matters for same-sex married couples. The Court issued...more

Supreme Court Decisions on Same Sex Marriage To Impact Business Entities, Employers and Individuals

Today’s Supreme Court decisions will have a major impact upon business entities, employers and individuals in New York, New Jersey, and several other states including California, due to the change of the definitions of...more

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