The U.S. Supreme Court’s decision in United States v. Windsor, issued two weeks ago, held that a portion of the Defense of Marriage Act (DOMA) was unconstitutional. This decision will affect individuals, employers, and certain businesses. In this Legal News Alert, we provide an overview of the decision, and discuss its effects on:

  • Employer and individual taxes
  • Gift and estate taxes
  • Employer policies
  • Employee benefit plans
  • Health care providers
  • Insurance companies

There is still a fair amount of uncertainty about the effect of the decision. For example, we are waiting to hear what the IRS and Department of Labor will say about the decision’s effect on their respective areas of jurisdiction. Despite the uncertainty, individuals, employers, and businesses should be aware that there may be changes ahead for their tax planning, employee policies and benefit plans, and business strategies.