Same Sex Couples Entitled to Unlimited Marital Deduction
In a landmark Supreme Court case today, United States v. Windsor, the Supreme Court ruled that the Defense of Marriage Act (“DOMA”) was unconstitutional. DOMA was signed into law in 1996 and defined marriage as between a man and a woman for purposes of federal law. Importantly, this meant that same sex couples could not […]
Same Sex Couple Entitled to Federal Estate Tax Marital Deduction?
There was a significant court decision back in June of this year regarding the rights of same sex married couples. The New York Federal Court concluded that the surviving spouse of a same sex married couple is entitled to an unlimited marital deduction for purposes of federal estate taxes. Windsor v. U.S., 109 AFTR 2d […]