• Implications of the Supreme Court’s Windsor Decision on Estate Planning for Same-sex Couples
  • August 1, 2013
  • Law Firm: Patterson Belknap Webb Tyler LLP - New York Office
  • On June 26, 2013, the Supreme Court, in its decision in United States v. Windsor, overturned Section 3 of the Federal Defense of Marriage Act (“DOMA”). The Court ruled that the Federal government could not deny tax and other benefits to legally married same-sex couples. Those couples may now have access to benefits under Federal laws relating to gift and estate taxes, income taxes, retirement and other employee benefits, Social Security, family medical leave, immigration, and other areas. We have included in this alert some of the important estate planning considerations for such couples.