Moses & Singer LLP

Planning Update for Married Same-Sex Couples

August 2013

By: Gideon Rothschild, Irving Sitnick, Carole M. Bass, Shari A. Alexander, Daniel S. Rubin, Alvin H. Schulman, Ira W. Zlotnick, Kerrie C. Horrocks, and Alan H. Kupferberg

Moses & Singer Client Alert

On June 26, 2013, in Windsor v. U.S., the United States Supreme Court ruled that Section 3 of the Defense of Marriage Act (DOMA) was unconstitutional. Section 3 of DOMA provided that only individuals of opposite sex were to be recognized as "spouses" or as "married" for purposes of federal law.

Currently, thirteen states and the District of Columbia recognize same-sex marriage.

The Windsor decision substantially impacts tax and estate planning for married same-sex couples. As a result of this decision married same-sex couples should have their estate plans reviewed. In addition, with over 1100 Federal laws impacted, couples should also review items such as employee benefit plans, income tax filings and retirement plan designations. READ MORE.

 

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