Tag Archives: DOMA

Same-Sex Spouses Authorized to Recalculate Transfer Tax Treatment of Prior Gifts and Bequests

By Chad Makuch on January 20, 2017 Posted in Tax

The IRS recently issued Notice 2017-15 to provide same-sex spouses relief to recalculate the federal estate, gift and generation-skipping transfer (GST) tax treatment of gifts and bequests made before the Defense of Marriage Act (DOMA) was deemed unconstitutional. DOMA defined “marriage” and “spouse” to the exclusion of same-sex couples for purposes of federal law, including … Continue Reading

U.S. Supreme Court Rules DOMA Unconstitutional in Estate Tax Case

By Chad Makuch on June 27, 2013 Posted in Estate Planning, Estate Tax, Tax

The Supreme Court has held that the Defense of Marriage Act (“DOMA”) is unconstitutional. DOMA defined “marriage” and “spouse” to the exclusion of same-sex partners for purposes of federal law. As a result, same-sex partners (even those legally married or otherwise legitimized under state law) were not considered married or to be spouses for purposes … Continue Reading