With the upcoming Republican control of the executive and legislative branches, tax changes are certain to occur. As articulated thus far, President-Elect Donald Trump has proposed the elimination of the federal estate tax in...more
The recent U.S. Supreme Court decision in Obergefell v. Hodges, 135 S.Ct. 1039 (June 26, 2015),answered definitively the lingering questions following the Court’s decision last year in Windsor about whether states could...more
7/13/2015
/ Adoption ,
Anti-Discrimination Policies ,
Domestic Partnership ,
Equal Protection ,
Fourteenth Amendment ,
Joint Tax Returns ,
Marriage Equality ,
Obergefell v. Hodges ,
Same-Sex Marriage ,
SCOTUS ,
Spouses ,
State Taxes ,
Tax Rates ,
Tax Returns ,
US v Windsor
The ideal individual trustee has a wide variety of real world experience and judgment that can only be acquired over decades. Thus, many trustees are middle-aged or older at the start of their tenure. While some people remain...more
The recent U.S. Supreme Court decision inUnited States v. Windsor overturning Section 3 of the Defense of Marriage Act (DOMA) raised several questions regarding the federal tax treatment of same-sex couples. (See Holland &...more
9/10/2013
/ Civil Unions ,
DOMA ,
Domestic Partnership ,
Employee Benefits ,
IRS ,
Marriage ,
Same-Sex Marriage ,
SCOTUS ,
Tax Benefits ,
U.S. Treasury ,
US v Windsor
On June 26, 2013, the U.S. Supreme Court in United States v. Windsor1 overturned Section 3 of the Defense of Marriage Act ("DOMA"), which had defined marriage as a union between a man and a woman.2 As a result, married...more
7/10/2013
/ Civil Unions ,
Divorce ,
DOMA ,
Domestic Partnership ,
Estate Planning ,
Gift Tax ,
Healthcare ,
Income Taxes ,
Marriage ,
Prenuptial Agreements ,
Same-Sex Marriage ,
SCOTUS ,
US v Windsor
In the final hour of January 1, 2013, Congress passed The American Taxpayer Relief Act of 2012 (the "Act"), which in part addressed the dramatic sunset of favorable federal estate, gift and generation-skipping tax exemption...more