In a case that began with a claim for a refund of estate taxes paid, Judge Barbara S. Jones of the Southern District of New York ruled that the Defense of Marriage Act (DOMA) is unconstitutional under the Equal Protection Clause of the 5th Amendment....
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...
The U.S. District Court for the District of Massachusetts has issued
decisions declaring the federal Defense of Marriage Act (DOMA)
unconstitutional. Employers should be aware that the decisions could
have significant implications for employee benefit...