DOMA Held Unconstitutional
Tagged with: Defense of Marriage Act • DOMA • Estate Planning • Estate Planning Education • law firm practice management • Law Firm Systems • Legal Education • legal marketing • Practice Building Strategy • Same-Sex Marriage • Steve Hartnett • Windsor
Windsor v. U.S. held that same-sex marriages respected by the state of residence of a couple will be respected for federal purposes. This means that such couples now qualify for using the federal gift and estate tax marital deduction and for filing joint tax returns, among other benefits. Couples who are married in states that respect same-sex marriage and who move to a state that does not respect same-sex marriage are not covered by this ruling.
Stephen C. Hartnett, J.D., LL.M.
Associate Director of Education
American Academy of Estate Planning Attorneys, Inc.
9444 Balboa Avenue, Suite 300
San Diego, California 92123
Phone: (858) 453-2128
Tags: Defense of Marriage Act, DOMA, Estate Planning, Estate Planning Education, law firm practice management, Law Firm Systems, Legal Education, legal marketing, Practice Building Strategy, Same-Sex Marriage, Steve Hartnett, Windsor