Going to the Chapel in Another State: IRS Ruling Extends Same-Sex Marriage to Couples Nationwide

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In a swift and decisive ruling, the IRS concluded that same-sex couples lawfully married in the state of celebration are married for federal tax purposes regardless of residence. Rev Rul 2013–17. The ruling effectively extends same-sex marriage to couples nationwide. Continue reading

Going to the Chapel or Staying Alive: Marital Deduction for Registered Domestic Partners after Windsor

blog_78156121It may not be too soon to draw some inferences from the Supreme Court’s decision in U.S. v Windsor extending federal law benefits of marriage to lawfully married same-sex spouses.  Continue reading

Whither Windsor: What to Do About the Estate Tax Marital Deduction While the Court Considers DOMA

hands_147261872Updated: The Supreme Court heard oral argument in Windsor v U.S. on March 27, 2013, with negative implications for domestic partners, as discussed in the April 2013 issue of CEB’s Estate Planning & California Probate Reporter.

The U. S. Supreme Court’s grant of review in Windsor v U.S. puts the marital deduction in doubt for same-sex surviving spouses but it doesn’t change the advice: for now, practitioners should keep filing estate tax returns claiming the marital deduction until someone tells them to stop. Continue reading