Same-Sex Marriage, Tax Returns

Return to Windsor: A Novel Tax Code Correction

Lewitt Hackman on 8/1/2017

Here’s the next chapter in the saga known as Edith Schlain Windsor v. The United States of America. (For a quick recap, please read Tax & Estate Planning – Small Win for Same Sex Couples?). Two representatives of the state...more

U.S. Supreme Court Strikes Down State Laws Banning Same-Sex Marriage - Same-Sex Couples Should Review Their Estate Planning...

Holland & Knight LLP on 7/13/2015

The recent U.S. Supreme Court decision in Obergefell v. Hodges, 135 S.Ct. 1039 (June 26, 2015),answered definitively the lingering questions following the Court’s decision last year in Windsor about whether states could...more

State Tax Implications of Fourth Circuit Court of Appeals Decision Rejecting Virginia’s Same-Sex Marriage Ban

Parker Poe Adams & Bernstein LLP on 8/1/2014

On Monday, the Court of Appeals for the Fourth Circuit invalidated Virginia’s prohibition on same-sex marriages. Bostic v. Schaefer, Docket No. 14-1167 (4th Cir. July 28, 2014). The Fourth Circuit includes Virginia, Maryland,...more

All Federal Benefits Apply To Same-Sex Marriages

Troutman Pepper on 11/1/2013

Recently, the U.S. Supreme Court ruled unconstitutional Section 3 of the Defense of Marriage Act (DOMA), which, for federal purposes, defined marriage as between one man and one woman. United States v. Windsor, 570 U.S. ____...more

MoFo New York Tax Insights - Volume 4, Issue 10 - October 2013

Morrison & Foerster LLP on 10/3/2013

In This Issue: Despite Incorrect Advice from NYS Tax Department, Conference Request Held to Be Untimely; Corporate Officer Liable for Sales Tax Despite Creditor’s “Sweep Arrangement” with Corporation; Charter Yacht Not...more

The IRS Says Yes, We're Married...Now What?

Nossaman LLP on 9/20/2013

The U.S. Supreme Court in June struck down the Defense of Marriage Act (DOMA) provision preventing the federal government from recognizing a legally-valid marriage of a same-sex couple, and the Internal Revenue Service...more

Treasury Department Guidance on Same-Sex Spousal Status Requires Employers to Take Immediate Action on Employee Benefit Plans

BakerHostetler on 9/9/2013

Earlier this summer, following the Supreme Court's issuance of the landmark case, United States v. Windsor, which held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, we published an Executive Alert...more

Same-Sex Marriage and Your Benefit Plans: State of Celebration (Not State of Residence) Controls for Federal Tax Purposes

Saul Ewing Arnstein & Lehr LLP on 9/5/2013

With a News Release, Answers to Frequently Asked Questions and a Revenue Ruling, the Internal Revenue Service (IRS) provides guidance on how the Supreme Court’s recent Defense of Marriage Act (DOMA) decision impacts its...more

IRS Adopts a “Place of Celebration” Rule in Implementing the U.S. Supreme Court’s Windsor Decision

Proskauer - Employee Benefits & Executive... on 8/30/2013

On August 29, 2013, the U.S. Department of the Treasury and the Internal Revenue Service issued important guidance for employers and employees relating to the impact of the Windsor decision on employee benefit plans....more

Same-Sex Marriage › Tax Returns

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