Why Tax Same-Sex Couples on Employer-Provided Health Benefits?

This past week marked a significant change in the area of hospital visitation rights. Under new regulations implemented by President Obama, hospitals that participate in Medicare and Medicaid programs (i.e., most U.S. hospitals) must allow patients to decide visitation rights, as well as who will make...

Will DOMA Issues Doom Tax Reform?

by Clint Stretch The already grinding gears of immigration reform slowed again last week when Senator Patrick Leahy (D-VT) angered conservatives by suggesting that his committee extend to roughly 40,000 binational same-sex couples the same rights enjoyed by other couples to sponsor their spouse for...

DOMA Doomed by Estate Tax Refund Claim

The United States Supreme Court has struck down the Defense of Marriage Act (DOMA) as an unconstitutional violation of the "equal liberty" protections of the 5th Amendment. The dispute in U.S. v. Windsor * began when Edie Windsor filed a claim for refund of estate taxes paid after the death...

IRS Revenue Ruling - IRS Recognizes Same-Sex Marriages Regardless of Domicile

The U.S. Department of the Treasury and the Internal Revenue Service have ruled in Revenue Ruling 2013-17 that same-sex couples, legally married in a jurisdiction that recognizes their marriage, will be treated as married for federal tax purposes. The ruling applies even if the couple lives in a jurisdiction...

When Worlds Collide, Pt. 2: The End of DOMA's Reign Over Same-Sex Marriage - Where Are We Now?

by Susan Calistri Boesger, J.D., LL.M * The Decision: U.S. v. Windsor On June 26, 2013, the United States Supreme Court issued a 5-4 decision in United States v. Windsor, 133 S. Ct. 2675 (U.S. 2013) , which declared Section 3 of the Defense of Marriage Act (DOMA, 1 USC § 7) unconstitutional...