News & Analysis as of September 23, 2024

Due Process

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Estate Planning is a process where individuals prepare or plan for the settlement of their personal affairs in the event of incapacitation or death. Estate plans typically include provisions relating to the disposition of assets, guardianship of minor children, and appointment of representatives to make medical and financial decisions. Effective estate planning can decrease tax liability and facilitate the probate process. less -

Tax Court Confirms Constitutionality of Minnesota Estate Tax

Lathrop GPM on 1/13/2023

On December 12, 2022, the Minnesota Tax Court released an opinion in Estate of Anderson v. Commissioner of Revenue addressing the constitutionality of Minnesota’s estate tax structure as applied to an estate that consisted...more

Important Ruling for Residents of Massachusetts Owning Assets in Other States and Countries

Burns & Levinson LLP on 10/21/2016

TAXES ON ASSETS IN JURISDICTIONS WITH NO ESTATE TAXES - Since 2001, the Massachusetts Department of Revenue ("DOR") has held that persons in Massachusetts who pass away owning real estate or valuable tangibles located in...more

DOMA Undone

Pierce Atwood LLP on 7/4/2013

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

Personal Planning Strategies - July 2013

Proskauer Rose LLP on 7/3/2013

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

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

Katten Muchin Rosenman LLP on 7/1/2013

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

U.S. Supreme Court Declares DOMA Unconstitutional: What You Need to Know

Burns & Levinson LLP on 6/28/2013

What an exciting week! I’m pleased to share the following alert regarding DOMA that my colleagues Lisa Cukier, Christine Fletcher and Peter Zupcofska put together today for clients and friends of our firm. As we celebrate...more

Unconstitutionality of Defense Of Marriage Act Has Broad Reaching Implications For Tax and Wealth Planning And Tax Compliance Of...

Greenberg Glusker LLP on 6/27/2013

This morning, the Supreme Court issued two historic rulings on the constitutionality of same-sex marriage. The first ruling, in a 5-4 decision, struck down as unconstitutional a key provision of the federal Defense of...more

DOMA Ruling Opens Up Estate Planning Options for Same-Sex Married Couples

Partridge Snow & Hahn LLP on 6/27/2013

On June 26 the United States Supreme Court held the Federal Defense of Marriage Act ("DOMA") unconstitutional. The Defense of Marriage Act prevented a marriage between two individuals of the same sex from being recognized for...more

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