Tax Planning for Same Sex Marriage After the Repeal of DOMA (Currently Unavailable)

Author: Arthur Joseph Werner

Join Art Werner as he reviews DOMA's original provisions and how the Windsor decision will affect estate & gift tax implications as well as other opportunities & problems that may arise in its wake.

On June 26, 2013 the United States Supreme court issued a decision in United v. Windsor finding the Federal Defense of Marriage Act (DOMA) unconstitutional under the Fifth Amendment. This decision fundamentally changes the way the federal government views same-sex couples and families with regards to medical, tax, and other federal benefits.

Publication Date: December 2013

Designed For
Any pracitioners interested in the effects of the Repeal of DOMA on taxes.

Learning Objectives

• Identify specific changes with the ruling
• Recognize how United States v. Winsor affected the federal ruling
• Recognize some of the opportunities and problems that may arise

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None