It appears that a federal judge has found the Defense of Marriage Act (DOMA) unconstitutional because it prevented a widow from a New York same-sex marriage from receiving a spousal credit upon the death of her spouse. Broken down this means a federal judge in New York stated that a surviving spouse from a same-sex marriage, which is a legal marriage under state law, should be allowed to inherit tax free as heterosexual marriages allow.
Watch for more updates as matters of this nature filter up the federal court chain. Until it comes from the USSC it is not precedent across the country. If you are in a same-sex relationship, estate planning is critically important. Even though state laws may recognized your union, federal recognition may be lacking.
Making sense of illness, death and taxes through the eyes of Attorney and Author, Melinda Gustafson Gervasi
Tuesday, June 19, 2012
DOMA and Federal Estate Taxes
Labels:
Same-sex relationship,
Tax Issues
Melinda Gustafson Gervasi is a Madison attorney and author whose current practice focuses on estate planning and probate. She is committed to increasing the public’s understanding of estate planning and probate issues. In 2013 she released her first book, Middle Class Philanthropist where she illustrates how anyone can leave a legacy. Gustafson Gervasi Law Office, LLC, 5555 Odana Rd., Suite 205, Madison, WI 53719
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