After DOMA

LifeHealthPro published Russell Towers’ article “After DOMA” in March of 2014. This article looks at how same-sex marriages enacted into law by any state will now be recognized for federal tax and benefit purposes after the U.S. Supreme Court ruled most of the Defense of Marriage Act (DOMA) to be unconstitutional on June 26, 2013. The case of United States v. Windsor is outlined, which involves two New York women whose same-sex marriage was legally recognized by the state of New York but the IRS denied a federal estate marital deduction for the survivor when one of the parties died.
To read more download a PDF of the article here or read it online.