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...

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...

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...